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Social Tax Act

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Issuer:Riigikogu
Type:act
In force from:17.12.2018
In force until:30.04.2020
Translation published:13.12.2018

§ 1.  Definition of social tax

  Social tax is a financial obligation which is imposed on taxpayers to obtain revenue required for pension insurance and state health insurance and which is subject to performance pursuant to the procedure, in the amount and during the terms prescribed by this Act.

[RT I 2002, 111, 662 - entry into force 01.01.2003]

§ 2.  Object of tax

 (1) Social tax shall be paid:
 1) on wages and other remuneration paid to employees in money;
[RT I 2009, 5, 35 - entry into force 01.07.2009]
 2) [repealed - RT I 2001, 59, 359 - entry into force 01.01.2003]
 3) on wages and other remuneration paid to officials. For the purposes of this Act, official also means a person specified in subsection 2 (3) of the Public Service Act;

[RT I, 06.07.2012, 1 - entry into force 01.04.2013]
 4) on remuneration paid to members of the management or controlling bodies of legal persons within the meaning of § 9 of the Income Tax Act, and to the trustee in bankruptcy and members of the bankruptcy committee in the bankruptcy proceedings of a natural person, in the case provided in clause 9 (1) 2) of this Act;
 5) on the business income of sole proprietors, as defined in § 14 of the Income Tax Act, after deductions relating to enterprise and permitted in the Income Tax Act have been made, taking into consideration the provisions of subsections (5) and (11) of this section, but annually on an amount not more than ten times the sum of the minimum monthly wages for the taxable period;

[RT I, 28.12.2017, 74 - entry into force 01.01.2018]
 6) on remuneration paid to natural persons on the basis of contracts for services, authorisation agreements or contracts under the law of obligations entered into for the provision of other services in the case specified in clause 9 (1) 2) of this Act;
 7) on fringe benefits within the meaning of the Income Tax Act, expressed in monetary terms, and on income tax payable on fringe benefits;
 8) on benefits paid on the basis of the Unemployment Insurance Act, excluding the case social tax is paid on the basis of clause 6 (1) 7) of this Act for the person who was granted unemployment insurance benefit;

[RT I 2009, 11, 67 - entry into force 01.05.2009]
 9) on remuneration which is not specified in clauses 1)-4) and 6) of this subsection and which is paid pursuant to an Act or other legislation for the performance of work.

 (11) Social tax shall be paid on the amounts specified in subsection (1) of this section regardless of whether the relationship which is the basis for the amounts is still in force at the time the payment is made.

 (12) The provisions of this Act concerning sole proprietors entered in the commercial register shall also apply to notaries and bailiffs.

[RT I, 23.12.2013, 1 - entry into force 01.01.2014]

 (13) Remuneration paid by the employer shall also include the remuneration paid by a person who ordered service from the employer on the basis of § 52 of the Working Conditions of Employees Posted to Estonia Act.
[RT I, 07.12.2016, 1 - entry into force 17.12.2016]

 (2) Social tax shall be paid on the remuneration paid to employees or officials for a particular month, but on an amount not less than the monthly rate established in § 21 of this Act.
[RT I 2010, 38, 232 - entry into force 01.07.2010]

 (21) Social tax for persons who have employment or service relationships with several employers shall be paid on an amount not less than the monthly rate specified in § 21 of this Act by the employer who for the purposes of withholding income tax, calculates basic exemption pursuant to subsections 42 (1) and (2) of the Income Tax Act.

[RT I 2010, 38, 232 - entry into force 01.07.2010]

 (22) If the employer who calculates basic exemption has a certificate regarding the remuneration paid to the person during the taxable period by another employer, the employer can pay the social tax for the above person on the difference between the monthly rate and the remuneration paid by the other employer, but no less than on the amount paid by the employer to the person for the month. The person shall submit to the employer who calculates basic exemption a new certificate by the fifth day of the month following the receipt of the remuneration if the amount of remuneration paid by the other employer differs from the amount specified in the certificate submitted last.

[RT I 2010, 38, 232 - entry into force 01.07.2010]

 (3) Social tax shall be paid on the remuneration paid to employees or officials for a particular month, but on an amount not less than the monthly rate specified in § 21 of this Act in proportion to the time worked during the given month, in the case of:

[RT I 2006, 61, 459 - entry into force 01.01.2008]
 1) employees who refused to do work on the grounds specified in § 19 of the Employment Contracts Act, except for holidays without pay granted by agreement of the parties;

[RT I 2009, 26, 161 - entry into force 01.07.2009]
 2) officials whose right to exercise public authority is suspended on the basis of § 83 of the Public Service Act, except for holidays without pay granted by agreement of the parties;

[RT I, 06.07.2012, 1 - entry into force 01.04.2013]
 21) members of the Riigikogu whose authority is suspended pursuant to clauses 6 (1) 1) and 2) of the Status of Member of Riigikogu Act, or

[RT I 2007, 44, 316 - entry into force 14.07.2007]
 3) employees or officials who have commenced work or left employment within the given month.

 (4) Social tax shall be paid on remuneration paid to employees or officials for a particular month in the case of:
 1) [repealed – RT I 2009, 5, 35 - entry into force 01.07.2009]
 2) employees or officials regarding whom reduced working time is applied pursuant to subsection 43 (4) or (6) of the Employment Contracts Act for the given month;

[RT I 2009, 5, 35 - entry into force 01.07.2009]
 3) employees or officials who raise as parent or guardian a child below 3 years of age or three or more children below 19 years of age;
[RT I 2006, 61, 459 - entry into force 01.01.2007]
 4) employees or officials specified in clause 5 (4) 5) of the Health Insurance Act;
[RT I 2006, 61, 459 - entry into force 01.01.2007]
 5) within up to 12 months as of the commencement of work, employees or officials who for 12 months before the commencement of work were registered as unemployed for at least six months pursuant to § 6 of the Labour Market Services and Benefits Act;
[RT I 2010, 38, 232 - entry into force 01.07.2010]
 6) employees or officials who receive pension from the Estonian state or pursuant to social security agreements or the legislation of the European Union on the coordination of social security systems (hereinafter persons receiving state pension) or who have been established to have partial or no work ability pursuant to the Work Ability Allowance Act (hereinafter persons with partial or no work ability).
[RT I, 13.12.2014, 1 - entry into force 01.07.2016, entry into force changed [RT I, 17.12.2015, 1]]
 7) municipal council members.

[RT I, 28.12.2017, 74 - entry into force 01.01.2018]

 (5) Sole proprietors shall pay social tax annually on the amount not less than the 12-fold monthly rate specified in § 21 of this Act, except the following cases:
 1) in the cases provided for in subsections (6), (7), (8) and (10) of this section;
 2) a sole proprietor has been a person receiving state pension or a person with partial or no work ability throughout the whole taxable period;
 3) a sole proprietor has been a person considered equal to an insured person on the basis of clause 5 (4) 5) of the Health Insurance Act throughout the whole taxable period.

[RT I, 28.12.2017, 74 - entry into force 01.01.2018]

 (6) Sole proprietors shall pay social tax in proportion to:
 1) the number of days of registration as the sole proprietor if they have been entered in the commercial register or deleted from the commercial register during the taxable period;
 2) the number of days preceding the time of becoming a person receiving state pension or a person with partial or no work ability if they have become a person receiving state pension or a person with partial or no work ability during the taxable period;
 3) the number of days following the termination of the status of a person receiving state pension or a person with partial or no work ability if their right to receive a state pension or the status of a person with partial or no work ability has terminated during the taxable period;
 4) the number of days preceding the creation of the status a person considered equal to an insured person on the basis of clause 5 (4) 5) of the Health Insurance Act if their right to be a person considered equal on the basis of clause 5 (4) 5) of the Health Insurance Act has been created during the taxable period;
 5) the number of days following the termination of the status of a person considered equal to an insured person on the basis of clause 5 (4) 5) of the Health Insurance Act if their right to be a person considered equal on the basis of clause 5 (4) 5) of the Health Insurance Act has terminated during the taxable period.

[RT I, 28.12.2017, 74 - entry into force 01.01.2018]

 (7) If social tax for a sole proprietor is also paid by his or her employer or, based on § 6 of this Act, the state, city or rural municipality, and if the person's business income is less than the 12-fold monthly rate specified in § 21 of this Act, the amount of social tax payable on the basis of the person's business income may be less than the amount of tax calculated on the basis of the above sum on the condition that the total amount of social tax payable for him or her by the employer or, based on § 6 of this Act, the state, city, rural municipality or a legal person and payable on the basis of the business income is at least equal to the amount of tax calculated on the basis of the above sum.

[RT I, 10.01.2014, 2 - entry into force 20.01.2014]

 (8) A sole proprietor who, pursuant to subsection 3 (3) of the Commercial Code, has notified the registrar of the commercial register of the suspension of the activities or the starting date and final date of the temporary or seasonal activity, and a notary, sworn translator and bailiff in whose respect the same information has been communicated to the Tax and Customs Board pursuant to § 201 of the Taxation Act shall pay social tax in proportion to the number of days of business activities.

[RT I, 28.12.2017, 74 - entry into force 01.01.2018]

 (9) Income received on the business account is subject to taxation pursuant to the Simplified Business Income Taxation Act.

[RT I, 07.07.2017, 2 - entry into force 01.01.2018]

 (10) Sole proprietors who are temporarily incapacitated for work for the purposes of the Health Insurance Act are entitled to pay social tax in proportion to the number of days of business activities, if they have submitted to the Tax and Customs Board the information regarding the periods of their temporary incapacity for work.

[RT I, 28.12.2017, 74 - entry into force 01.01.2018]

 (11) Social tax is calculated on income not subject to income tax on the basis on subsection 14 (10) of the Income Tax Act from the business gains calculated on the basis of the legislation governing the charging of foreign income tax, taking account of the provisions of subsections 14 (53)–(55) of the Income Tax Act.

[RT I, 28.12.2017, 74 - entry into force 01.01.2018]

§ 21.  Monthly rate of social tax

  The monthly rate providing the basis for the payment of social tax shall be established in the state budget for a budgetary year. The monthly rate established in the state budget shall not be less than the minimum wages established by the Government of the Republic that was in force on 1 July of the year preceding a budgetary year.

[RT I 2009, 5, 35 - entry into force 01.07.2009]

§ 3.  Amounts on which social tax is not imposed

  Social tax is not imposed on the following amounts paid or benefits given to persons specified in subsection 2 (1) of this Act:
 1) payments specified in clauses 13 (3) 1)–23), 6) and 14) and clauses 31 (1) 7) and 8) of the Income Tax Act;

[RT I, 28.12.2017, 74 - entry into force 01.01.2018]
 2) payments to residents of a receiving state who are employed in a foreign mission of Estonia unless otherwise provided by an international agreement;
 3) sickness benefit meeting the conditions provided for in § 122 of the Occupational Health and Safety Act which is paid for the second until the eighth calendar day of sickness or injury of an employee and which does not exceed the average wages of an employee, and expenses incurred by the employer in order to ensure occupational health and safety of employees based on subsection 13 (1) of the Occupational Health and Safety Act;
[RT I, 24.12.2016, 1 - entry into force 01.01.2017]
 4) payments made pursuant to § 3 of the President of the Republic Official Benefits Act, § 311 of the Government of the Republic Act and subsection 62 (1) of the Foreign Service Act;

[RT I 2010, 1, 2 - entry into force 01.01.2014 (entry into force amended RT I, 29.12.2012, 1)]
 5) wage compensation paid for additional holiday days and breaks for feeding a child provided for in § 66 and 135 of the Employment Contracts Act and subsection 10 (5) of the Occupational Health and Safety Act;

[RT I 2010, 38, 232 - entry into force 01.07.2010 - applied retroactively as of 1 June 2009]
 6) [repealed – RT I, 11.07.2014, 5 - entry into force 01.01.2015]
 7) remuneration specified in clauses 2 (1) 1) and 6) of this Act paid to non-residents by an Estonian resident within the meaning of subsections 6 (3) and (5) of the Income Tax Act if the work is done in a foreign state;
 8) amounts payable to persons who are in custodial institutions on the basis of court judgments;
 9) payments made to members of the Riigikogu pursuant to §§ 30, 31, 33 and 34 of the Status of Member of Riigikogu Act;

[RT I 2007, 44, 316 - entry into force 14.07.2007]
 10) [repealed - RT I, 10.07.2012, 2 - entry into force 01.04.2013]
 11) [repealed - RT I 2002, 111, 662 - entry into force 01.01.2003]
 12) remuneration paid to non-residents who operate as sole proprietors in a foreign state and who certify that social security charges or contributions are paid on such remuneration in that foreign state;
 13) amounts paid on the basis of subsection 14 (1) of the Health Insurance Act;
 14) cost of meals given free of charge to members of the Defence Forces during military training or training exercises, international military operations, on board an aircraft or warship belonging to the Defence Forces;
[RT I, 10.07.2012, 2 - entry into force 01.04.2013]
 15) payments which pursuant to an international agreement are exempt from tax in Estonia;

[RT I, 01.06.2013, 1 - entry into force 01.07.2013]
 16) compensation for uniform of police officers payable on basis of subsection 371 (81) of the Police and Border Guard Act;

[RT I, 19.03.2015, 2 - entry into force 29.03.2015]
 17) compensation specified in clause 13 (3) 17) of the Income Tax Act;

[RT I, 17.12.2015, 2 - entry into force 01.01.2016]
 18) calculated sickness benefit accounted for the second until the eighth day of sickness or injury and meeting the requirements provided for in § 122 of the Occupational Health and Safety Act, which corresponds to the sole proprietor's average income per calendar day subject to social tax of the previous year, taking account of the provisions of subsection 2 (5) of this Act.
[RT I, 28.12.2017, 74 - entry into force 01.01.2018]

§ 4.  Payers of social tax

  Social tax shall be paid by:
 1) resident legal persons;
 2) natural persons;
 3) non-residents who have a permanent establishment in Estonia or who make payments specified in subsection 2 (1) of this Act;
 4) state, rural municipality and city authorities;
 5) the state, rural municipality or city in the cases specified in § 6 of this Act.
[RT I 2004, 89, 604 - entry into force 01.04.2005]

§ 5.  Insurable persons

  For the purposes of this Act, an insurable person is a person who has received remuneration, income or a benefit specified in subsection 2 (1) of this Act and for whom a payer of social tax is required to pay social tax or who pays social tax for himself or herself, or a person specified in §§ 6 and 61 of this Act.
[RT I 02.07, 2012, 8 - entry into force 01.08.2012]

§ 6.  Special cases of paying social tax

 (1) The state or legal persons in public law shall pay social tax for the following persons:

[RT I 2009, 26, 161 - entry into force 28.05.2009, applied retroactively as of 1 May 2009]
 1) one parent, guardian or foster parent residing in Estonia and raising a child below 3 years of age residing in Estonia, or person who uses parental leave instead of a parent and who is raising a child below 3 years of age in Estonia;
[RT I, 28.11.2017, 2 - entry into force 01.01.2018]
 11) one non-working parent residing in Estonia who is raising three or more children below 19 years of age residing in Estonia, at least one of whom is below 8 years of age;
 2) person receiving spousal allowance on the basis of § 67 of the Foreign Service Act and § 46 of the Public Service Act;
[RT I, 06.07.2012, 1 - entry into force 01.04.2013]
 21) officials appointed to positions or office in structural units of international defence organisations or non-working spouses accompanying persons in active service of the Defence Forces who do not receive state pension and who are not persons with partial or no work ability;
[RT I, 13.12.2014, 1 - entry into force 01.07.2016 (entry into force changed - RT I, 17.12.2015, 1)]
 22) during the term of office of the President of the Republic and after the expiry of the term of office of the President of the Republic, non-working spouse of the President of the Republic who do not receive state pension and who are not persons with partial or no work ability;

[RT I, 13.12.2014, 1 - entry into force 01.07.2016 (entry into force changed - RT I, 17.12.2015, 1)]
 3) conscripts or persons in alternative service;
[RT I, 10.07.2012, 2 - entry into force 01.04.2013]
 31) persons who incurred temporary incapacity for work during compulsory military service, reserve service or alternative service unless social tax is paid for the person on another basis provided for in subsection 2 (1) of this Act or this subsection;
[RT I, 10.07.2012, 2 - entry into force 01.04.2013]
 32) non-working spouses accompanying persons in active service of the Defence Forces seconded to a foreign state on a long-term basis for the performance of state functions who do not receive state pension and who are not persons with partial or no work ability;
[RT I, 13.12.2014, 1 - entry into force 01.07.2016 (entry into force changed - RT I, 17.12.2015, 1)]
 33) persons who terminated the conscript service for the purposes of clause 56 (1) 1) of the Military Service Act for two months following the day of release from the conscript service, excluding the case when social tax is paid for the person or by the person himself or herself on the basis provided for in subsection 2 (1) of this Act or another basis provided for in this section or if he or she is an insured person on the basis of subsection 5 (4) of the Health Insurance Act;

[RT I, 27.12.2016, 4 - entry into force 01.01.2018]
 4) [repealed - RT I 2008, 58, 329 - entry into force 01.03.2009]
 5) employees of a company, non-profit association, foundation or sole proprietor who are persons with partial or no work ability and for payment of social tax for whom the employer has submitted a corresponding application on the conditions provided for in subsection (3) of this section;

[RT I, 17.12.2015, 1 - entry into force 01.07.2016]
 6) persons receiving unemployment allowance if the state does not pay social tax for them pursuant to clause 7) of this subsection;

[RT I 2006, 61, 459 - entry into force 01.01.2007]
 61) persons registered as unemployed pursuant to § 6 of the Labour Market Services and Benefits Act if social tax is not paid for them pursuant to clause 6) or 7) of this subsection or pursuant to clause 2 (1) 8) of this Act;
[RT I 2009, 11, 67 - entry into force 01.05.2009]
 7) non-working persons who have participated in the elimination of the effects of a nuclear disaster, a nuclear test or an accident at a nuclear power station who do not receive state pension and who are not persons with partial or no work ability;

[RT I, 13.12.2014, 1 - entry into force 01.07.2016 (entry into force changed - RT I, 17.12.2015, 1)]
 8) dependent spouses of persons specified in clause 5 (2) 1), 2), 4), 5) or 51) or subsection 5 (3) of the Health Insurance Act, who are raising at least one child under 8 years of age or at least one child of 8 years of age until the child completes the first grade at school or at least three children under 16 years of age and for whom or for whose spouse the state does not pay social tax on the basis of clause 1) or 11) of this subsection;
[RT I, 26.10.2018, 1 - entry into force 05.11.2018]
 9) persons receiving social benefits granted on the basis of § 140 the Social Welfare Act;

[RT I, 30.12.2015, 5 - entry into force 01.01.2016]
 10) one parent, guardian or foster parent residing in Estonia who is raising in Estonia seven or more children below 19 years of age residing in Estonia;
[RT I, 28.11.2017, 2 - entry into force 01.01.2018]
 11) persons participating in labour market training with the duration of at least 80 hours provided for in § 13 of the Labour Market Services and Benefits Act, work practice provided for in § 15 or coaching for working life provided for in § 17 unless the state pays social tax for them pursuant to clause 6), 61) or 7) of this subsection or pursuant to clause 2 (1) 8) of this Act;
[RT I 2009, 11, 67 - entry into force 01.05.2009]
 12) [repealed - RT I 2006, 61, 459 - entry into force 01.01.2007]
 13) persons who are granted the allowance of a rescue worker waiting for old-age pension on the basis of § 19 of the Rescue Service Act;

[RT I 2008, 8, 57 - entry into force 01.03.2008]
 14) persons who receive a Doctoral allowance pursuant to the terms and conditions provided for in subsection 5 (3) and subsection 41 (1) of the Study Allowances and Study Loans Act;
[RT I, 05.12.2014, 2 - entry into force 01.09.2015]
 15) unemployed persons enjoying international protection residing in Estonia who are of pensionable age for the purposes of § 7 of the State Pension Insurance Act and who do not receive a state pension granted in Estonia.

[RT I, 06.04.2016, 1 - entry into force 01.05.2016]

 (11) Rural municipalities or cities shall pay social tax for persons residing in Estonia who:
 1) care for a disabled person pursuant to § 26 of the Social Welfare Act and to whom a rural municipality or city government pays allowance for taking care of a disabled person and who neither work nor are persons receiving state pension nor persons with partial or no work ability, or

[RT I, 30.12.2015, 5 - entry into force 01.07.2016]
 2) care for a disabled child and to whom a rural municipality or city government pays allowance for taking care of a disabled child and who neither work nor are persons receiving state pension nor persons with partial or no work ability.
[RT I, 13.12.2014, 1 - entry into force 01.07.2016 (entry into force changed - RT I, 17.12.2015, 1)]

 (12) An artistic association shall pay social tax for a creative person engaged in a liberal profession to whom the artistic association pays the support for creative activity on the basis of §§ 18 and 19 of the Creative Persons and Artistic Associations Act.
[RT I, 10.01.2014, 2 - entry into force 20.01.2014]

 (2) In the special cases of paying social tax, social tax is paid on the monthly rate specified in § 21 of this Act, excluding the cases specified in subsections (21), (22) and (24) of this section.
[RT I, 05.12.2014, 2 - entry into force 01.09.2015]

 (21) The social tax payable for persons specified in clause (1) 10) of this section shall be calculated on the amount of benefit specified in subsection 21 (3) of the Family Benefits Act. If the monthly rate specified in § 21 of this Act is larger than the benefit specified in this subsection, social tax shall be paid on the monthly rate.
[RT I, 08.07.2016, 1 - entry into force 01.07.2017]

 (22) The social tax payable for persons specified in clause (1) 2) of this section is calculated on the spousal allowance specified in that clause.

 (23) Social tax shall be paid for a person specified in clause (1) 31) of this section during the temporary incapacity for work, but no longer than five months as of the release of the person from compulsory military service, reserve service or alternative service.
[RT I, 10.07.2012, 2 - entry into force 01.04.2013]

 (24) The social tax payable for persons specified in clause (1) 14) of this section is calculated on the size of a Doctoral allowance established annually by the state budget.

[RT I, 05.12.2014, 2 - entry into force 01.09.2015]

 (3) The social tax on the part of remuneration specified in clause 2 (1) 1) of this Act paid to persons specified in clause (1) 5) of this section exceeding the monthly rate specified in § 21 of this Act shall be paid by the company, non-profit association, foundation or sole proprietor specified in clause (1) 5) of this section. If a person specified in clause (1) 5) of this section is in an employment relationship with several companies, non-profit associations, foundations or sole proprietors specified in the same clause, then the legal person in public law shall pay the social tax for the employer who, for the purposes of withholding income tax, calculates basic exemption pursuant to subsections 42 (1) and (2) of the Income Tax Act. If the person has not submitted an application for calculating basic exemption to any of the employers, he or she shall choose by a written declaration one employer for whom the legal person in public law shall pay the social tax.
[RT I, 13.12.2014, 1 - entry into force 01.07.2016 (entry into force changed - RT I, 17.12.2015, 1)]

 (31) The social tax for the person specified in clause (1) 61) of this section shall be paid as of the 31st day as of his or her registration as unemployed.

[RT I 2006, 61, 459 - entry into force 01.01.2007]

 (4) The social tax specified in subsections (1) and (11) of this section shall be paid by the authority or legal person in public law for which the corresponding expenditure is prescribed in the state, rural municipality or city budget. The social tax specified in subsection (12) of this section shall be paid by an artistic association which pays the support for creative activity on the basis of the Creative Persons and Artistic Associations Act. The procedure for payment of the social tax shall be established by the minister responsible for the area.
[RT I, 10.01.2014, 2 - entry into force 20.01.2014]

 (5) The Estonian National Social Insurance Board shall apply the provisions of the General Part of the Social Code Act to the social protection provided for in this section.

[RT I, 08.07.2016, 1 - entry into force 01.01.2017]

§ 61.  Special case of paying social tax by sole proprietors

 (1) A sole proprietor, except for persons specified in subsection 2 (12) of this Act, shall pay social tax for the spouse who is entered in the employment register as the spouse participating in the activity of the sole proprietor's enterprise.
[RT I, 07.12.2018, 1 - entry into force 17.12.2018]

 (2) The sole proprietor shall pay social tax for the spouse participating in the activity of the sole proprietor's enterprise on the monthly rate specified in § 21 of this Act, except for the case provided for in subsection (4) of this section and in case:
 1) the sole proprietor has entered during the taxable period the spouse participating in the activity of the sole proprietor's enterprise in the employment register or deleted the spouse from the register;

[RT I, 07.12.2018, 1 - entry into force 17.12.2018]
 2) the spouse participating in the activity of the sole proprietor's enterprise throughout the entire taxable period has been a person receiving state pension or a person with partial or no work ability or has become such person during the taxable period, or
[RT I, 13.12.2014, 1 - entry into force 01.07.2016 (entry into force changed - RT I, 17.12.2015, 1)]
 3) a certificate of incapacity has been issued to the spouse participating in the activity of the sole proprietor's enterprise in respect to the taxable period or a part thereof.

 (3) In the cases specified in clauses (2) 1)–3) of this section, the social tax shall be paid for the taxable period in proportion to:
 1) the number of days entered in the register as the spouse participating in the activity of the sole proprietor's enterprise;
 2) the number of days preceding the time of becoming a person receiving state pension or a person with partial or no work ability, or
[RT I, 13.12.2014, 1 - entry into force 01.07.2016 (entry into force changed - RT I, 17.12.2015, 1)]
 3) the number of days preceding and following the period specified in the certificate of incapacity.

 (4) A sole proprietor who, pursuant to subsection 3 (3) of the Commercial Code, has notified the registrar of the commercial register of the suspension of the activities or the starting date and final date of the temporary or seasonal activity, or who is deleted from the commercial register, shall pay the social tax for the spouse participating in the activity of the sole proprietor's enterprise in proportion to the number of days of business activities during the taxable period.
[RT I, 02.07.2012, 8 - entry into force 01.08.2012]

§ 7.  Tax rate

 (1) The rate of social tax is 33 per cent of the taxable amount.

 (2) [Repealed – RT I 2003, 88, 587 - entry into force 01.01.2004]

 (3) In the cases provided for in clauses 6 (1) 31), 32), 33), 6), 61), 8), 9), 11), 13) and 15) of this Act and in the case of the unemployment insurance benefits provided for in the Unemployment Insurance Act, the rate of social tax is 13 per cent of the taxable amount.

[RT I, 27.12.2016, 4 - entry into force 01.01.2018]

§ 8.  Taxable period

 (1) The taxable period for social tax is one calendar month.

 (2) The taxable period for social tax on the business income of a sole proprietor is one calendar year.

[RT I 2002, 111, 662 - entry into force 01.01.2003]

§ 9.  Procedure for payment of social tax

 (1) Payers of social tax provided for in §§ 4 and 6 of this Act are required to:
 1) calculate social tax for every insurable person on amounts provided for in clauses 2 (1) 1)-4), 6), 8) and 9) of this Act which are subject to social tax, and pay social tax at the rate specified in § 7, having regard to the provisions of clause 2) of this subsection;
 2) pay social tax on amounts provided for in clauses 2 (1) 4) and 6) of this Act which are subject to social tax, unless the recipient of the remuneration is entered in the commercial register as a sole proprietor and the remuneration is the business income of the recipient;

[RT I 2008, 60, 331 - entry into force 01.01.2009]
 3) pay social tax on fringe benefits and on income tax calculated on fringe benefits, without reference to each insurable person separately;
 4) transfer the social tax due to the bank account of the Tax and Customs Board by the tenth day of the month following the taxable period and submit the corresponding tax return to the Tax and Customs Board of the payers of social tax by the same date;

[RT I, 25.10.2012, 1 - entry into force 01.12.2012]
 5) calculate the social tax payable pursuant to subsections 6 (1), (11) or (12) of this Act for every insurable person each month, and transfer it to the bank account of the Tax and Customs Board by the tenth day of the following month and submit the corresponding tax return to the Tax and Customs Board by the same date;

[RT I, 10.01.2014, 2 - entry into force 20.01.2014]
 6) issue, at the request of a person to whom amounts which are subject to social tax have been paid or for whom social tax has been paid pursuant to subsection 6 (1), (11) or (12) of this Act, a certificate to the person concerning such amounts and the social tax calculated.

[RT I, 10.01.2014, 2 - entry into force 20.01.2014]

 (11) In case a taxpayer has been declared bankrupt, the declaration specified in clause (1) 4) of this section shall be submitted separately for the part of taxable period preceding the declaration of bankruptcy and the part of the taxable period following the declaration of bankruptcy.

[RT I, 18.11.2010, 1 - entry into force 01.01.2011]

 (12) A sole proprietor is required to calculate in respect to the spouse participating in the activity of the sole proprietor's enterprise the social tax payable on the basis of § 61 of this Act, to transfer it to the bank account of the Tax and Customs Board by the tenth day of the month following the taxable period and to submit the corresponding tax return to the Tax and Customs Board by the same date.
[RT I, 02.07.2012, 8 - entry into force 01.08.2012]

 (2) [Repealed – RT I 2001, 59, 359 - entry into force 01.01.2003]

 (3) Sole proprietors are required to:
 1) pay social tax for the current quarter during the taxable period as advance payments into the bank account of the Tax and Customs Board by the fifteenth day of the third month of each quarter in the amount calculated on the basis of triple the monthly rate specified in § 21 of this Act, except persons who have received state pension or persons with partial or no work ability or persons considered equal to an insured person on the basis of clause 5 (4) 5) of the Health Insurance Act throughout the whole quarter, and except in the cases provided for in subsections (4), (5) and (51) of this section;

[RT I, 28.12.2017, 74 - entry into force 01.01.2018]
 2) pay the additional amount of tax due specified in clause (6) 1) of this section into the bank account of the Tax and Customs Board by 1 October.

 (4) If social tax for a sole proprietor is also paid by the employer or, based on § 6 of this Act, the state, city, rural municipality or a legal person, the amount of advance payments made by him or her may be less than the amount of tax calculated on the basis of triple the monthly rate specified in § 21 of this Act, if the total amount of social tax payable for him or her by the employer or, based on § 6 of this Act, the state, city, rural municipality or a legal person and of social tax payable by him or her as advance payments during the taxable period is equal to the amount of tax calculated on triple the monthly rate specified in § 21 of this Act. Social tax paid by the employer or, on the basis of § 6 of this Act, the state, city, rural municipality or a legal person shall be be calculated in total from the beginning of the calendar year.

[RT I, 28.12.2017, 74 - entry into force 01.01.2018]

 (5) Sole proprietors shall make advance payments of social tax in proportion to:
 1) the number of days of registration as the sole proprietor if a sole proprietor has been entered in the commercial register or deleted from the commercial register during the quarter specified in clause (3) 1) of this section;
 2) the number of days preceding the time of becoming a person receiving state pension or a person with partial or no work ability if they have become a person receiving state pension or a person with partial or no work ability during the quarter specified in clause (3) 1) of this section;
 3) the number of days following the termination of the status of a person receiving state pension or a person with partial or no work ability if their right to receive a state pension or the status of a person with partial or no work ability has terminated during the quarter specified in clause (3) 1) of this section;
 4) the number of days preceding the creation of the status a person considered equal to an insured person on the basis of clause 5 (4) 5) of the Health Insurance Act if their right to be a person considered equal on the basis of clause 5 (4) 5) of the Health Insurance Act has been created during the quarter specified in clause (3) 1) of this section;
 5) the number of days following the termination of the status of a person considered equal to an insured person on the basis of clause 5 (4) 5) of the Health Insurance Act if their right to be a person considered equal on the basis of clause 5 (4) 5) of the Health Insurance Act has terminated during the quarter specified in clause (3) 1) of this section.

[RT I, 28.12.2017, 74 - entry into force 01.01.2018]

 (51) A sole proprietor who, pursuant to subsection 3 (3) of the Commercial Code, has notified the registrar of the commercial register of the suspension of the activities or the starting date and final date of the temporary or seasonal activity, and a notary, sworn translator and bailiff in whose respect the same information has been communicated to the Tax and Customs Board pursuant to § 201 of the Taxation Act shall make advance payments in proportion to the number of days of business activities.

[RT I, 28.12.2017, 74 - entry into force 01.01.2018]

 (6) The Tax and Customs Board is required to:
 1) calculate the additional amount of tax due on the basis of a natural person income tax return and information in the register of taxable persons, and issue a tax notice concerning the amount of tax due to a sole proprietor at least thirty days prior to the due date for payment of tax;
 2) refund overpaid amounts of social tax to the bank account indicated in a tax return by a sole proprietor by 1 October of the year following the taxable period, except in the cases prescribed in the Taxation Act.

 (61) A tax notice shall not be issued in the case of an electronically submitted tax return. The tax authority shall disclose the tax accounting in the e-service environment of the Tax and Customs Board „e-Tax Board/ e-Customs“ and shall notify of the date of creation of obligations and possibilities to examine tax accounting in the environment „e-Tax Board/ e-Customs“.

[RT I, 07.12.2018, 1 - entry into force 01.01.2019]

 (7) The standard format of tax returns and the procedures for the completion of tax returns and the calculation of tax shall be established by the minister responsible for the area.

 (8) The social tax of employees of such authorities whose staff, consolidated data or specific duties constitute a state secret shall be calculated pursuant to the procedure established by a regulation of the minister responsible for the area.

 (9) [Repealed – RT I 2010, 22, 108 - entry into force 01.01.2011]

 (10) [Repealed – RT I 2005, 36, 277 - entry into force 01.01.2006]

 (11) If the Riigikogu has not passed the state budget by the beginning of the budgetary year, social tax shall be paid based on at least the monthly rate established by the state budget for the previous budgetary year until the month when the state budget is passed, inclusive of the latter.

[RT I 2006, 61, 459 - entry into force 01.01.2008]

§ 10.  Receipt of tax

 (1) Pursuant to clauses 9 (1) 4) and 5), subsection 9 (12) and clauses 9 (3) 1) and 2) of this Act, the Tax and Customs Board shall transfer the received social tax into the state pension insurance funds and the state health insurance funds of the state budget within fifteen working days as of the receipt of the money.

[RT I, 02.07.2012, 8 - entry into force 01.08.2012]

 (2) The proportion of social tax transferred into the state pension insurance funds is 20 per cent and the proportion of social tax transferred into the state health insurance funds is 13 per cent.

 (3) If, pursuant to the Funded Pensions Act, an insurable person specified in this Act is required to make contributions to a mandatory funded pension, social tax calculated on remuneration specified in clauses 2 (1) 1)-4), 6), 8) and 9) and clause 6 (1) 2) of this Act shall be transferred pursuant to subsection (4) of this section.

[RT I 2006, 26, 193 - entry into force 01.01.2007]

 (31) If, pursuant to the Funded Pensions Act, a sole proprietor is required to make contributions for a mandatory funded pension, social tax calculated on remuneration specified in clause 2 (1) 5) of this Act shall be transferred pursuant to subsection (41) of this section.

 (4) In the case provided for in subsection (3) of this section, the Tax and Customs Board shall transfer the received social tax into the state pension insurance funds and the state health insurance funds of the state budget and to the bank account of the registrar of the pension register within fifteen working days. The share of social tax transferred into the state pension insurance funds shall be 16 per cent, the share of social tax transferred into the state health insurance funds shall be 13 per cent, and share of social tax transferred into the bank account of the registrar of the pension register shall be 4 per cent.

[RT I, 26.06.2017, 1 - entry into force 06.07.2017]

 (41) In the case provided for in subsection (31) of his section, the Tax and Customs Board shall transfer the amounts corresponding to the state pension insurance part and state health insurance part of the received social tax into the state pension insurance funds and the state health insurance funds of the state budget within fifteen working days. The Tax and Customs Board shall transfer the mandatory funded pension part of social tax into the bank account of the registrar of the pension register within fifteen working days after the term provided for in clause 9 (3) 2) of this Act. The share of social tax transferred into the state pension insurance funds shall be 16 per cent, the share of social tax transferred into the state health insurance funds shall be 13 per cent, and share of social tax transferred into the bank account of the registrar of the pension register shall be 4 per cent.

[RT I, 26.06.2017, 1 - entry into force 06.07.2017]

 (5) [Repealed – RT I 2004, 37, 252 - entry into force 01.05.2004]

§ 11.  Release of data

 (1) The procedure for the release of information from the register of taxable persons to the Social Insurance Board and the health insurance fund shall be established by the minister responsible for the area.

 (2) Concurrently with the transfer of social tax specified in subsections 10 (4) and (41) of this Act, the Tax and Customs Board shall forward to the registrar of the pension register the following information concerning persons whose amounts were transferred to the registrar of the pension register:

[RT I, 26.06.2017, 1 - entry into force 06.07.2017]
 1) the name of the person;
 2) personal identification code;
 3) the amount of the part of social tax transferred to the registrar of the pension register;

[RT I, 26.06.2017, 1 - entry into force 06.07.2017]
 4) the registry code or the personal identification code of the payer of social tax.

 (3) The procedure for the forwarding of information to the registrar of the pension register and transfer of amounts specified in subsections 10 (4) and (41) of this Act, and for the correction of errors related thereto shall be established by a regulation of the minister responsible for the area.

[RT I, 26.06.2017, 1 - entry into force 06.07.2017]

§ 12.  Specification of information

  If information received from a payer of social tax pursuant to clause 9 (1) 6) of this Act differs from information received from the register of taxable persons and from the social protection information system for the same period, the insurable person has the right to request specification of the information or clarification of the reasons for the differences from the Tax and Customs Board. The Tax and Customs Board is required, not later than within three months after the date of receipt of an application, to notify the insurable person of the specified information or the reasons for the differences in information and of the due date for elimination of such differences.

[RT I, 08.07.2016, 1 - entry into force 01.01.2017]

§ 121.  Receipt of data

  The Tax and Customs Board has the right to receive from the Estonian Health Insurance Fund for the performance of the functions provided for in this Act the information regarding the creation and termination of the health insurance of a person considered equal to an insured person on the basis of clause 5 (4) 5) of the Health Insurance Act.
[RT I, 28.12.2017, 74 - entry into force 01.01.2018]

§ 13.  Implementation of Act

 (1) The social tax payable pursuant to the Republic of Estonia Social Tax Act after the entry into force of this Act shall be transferred to the bank account of the Tax and Customs Board; arrears of social tax arising on the basis of the specified Act shall be collected by the Tax and Customs Board. Upon receipt, the aforementioned amounts shall be transferred to the state pension insurance and health insurance funds without reference to each insurable person separately.

 (2) Social tax payable pursuant to the Social Tax Act after the entry into force of this Act shall be declared, paid and refunded pursuant to the provisions of the specified Act.

 (3) Clause 3 11) of this Act is in force until 31 December 2001.

 (4) If the person specified in clause 6 (1) 61) of this Act as at 1 January 2007 has been registered as unemployed for over 30 days, social tax shall be paid for him or her as of 1 January 2007.

[RT I 2006, 61, 459 - entry into force 01.01.2007]

 (5) The provisions of this Act concerning a sole proprietor entered in the commercial register shall apply to sole proprietors registered in the regional structural unit of the Tax and Customs Board during the period of re-registration as of 1 January 2009 until their deletion from the register of taxable persons.

[RT I 2008, 60, 331 - entry into force 01.01.2009]

 (6) As of 1 June 2009 until 31 December 2010, the share of social tax paid on remunerations specified in clauses 2 (1) 1)–4), 6), 8) and 9) and clause 6 (1) 2) of this Act (hereinafter in this section remuneration) which is transferred into the state pension insurance funds as provided for in the second sentence of subsection 10 (4) shall amount to 20 per cent, and no share of social shall be transferred into the bank account of the registrar of the pension register.

[RT I, 26.06.2017, 1 - entry into force 06.07.2017]

 (7) The share of social tax paid on 5/12 of the business income of a sole proprietor received in 2009 which is transferred into the state pension insurance funds as provided for in the third sentence of subsection 10 (41) of this Act shall amount to 16 per cent, and the share transferred into the bank account of the registrar of the pension register shall amount to 4 per cent. The share of social tax paid on 7/12 of the business income received in 2009 which is transferred into the state pension insurance funds as provided for in the third sentence of subsection 10 (41) of this Act shall amount to 20 per cent, and no share of social shall be transferred into the bank account of the registrar of the pension register.

[RT I, 26.06.2017, 1 - entry into force 06.07.2017]

 (8) The share of social tax paid on the business income received in 2010 which is transferred into the state pension insurance funds as provided for in the third sentence of subsection 10 (41) of this Act shall amount to 20 per cent, and no share of social shall be transferred into the bank account of the registrar of the pension register.

[RT I, 26.06.2017, 1 - entry into force 06.07.2017]

 (9) The share of social tax paid on the remuneration and business income received in 2011 which is transferred into the state pension insurance funds as provided for in second sentence of subsection 10 (4) and the third sentence of subsection 10 (41) of this Act shall amount to 18 per cent, and the share transferred into the bank account of the registrar of the pension register shall amount to 2 per cent.

[RT I, 26.06.2017, 1 - entry into force 06.07.2017]

 (10) If an insurable person specified in this Act is a person born in 1942–1954 who pursuant to subsection 671 (4) of the Funded Pensions Act submitted an application for making contributions, the provisions of subsections (6)–(9) of this section shall not apply to social tax paid on the remuneration and business income received in 2010 and 2011.

[RT I 2009, 26, 161 - entry into force 28.05.2009]

 (11) If an insurable person specified in this Act who was born in 1955 or later has submitted an application for making contributions provided for in subsection 671 (4) of the Funded Pensions Act, the share of social tax paid on the remuneration and business income received in 2014–2017 which is transferred into the state pension insurance funds as provided for in second sentence of subsection 10 (4) and the third sentence of subsection 10 (41) of this Act shall amount to 14 per cent, and the share transferred into the bank account of the registrar of the pension register shall amount to 6 per cent.

[RT I, 26.06.2017, 1 - entry into force 06.07.2017]

 (12) If an insurable person specified in this Act has submitted an application provided for in subsection 672 (1) of the Funded Pensions Act, the share of social tax paid on the remuneration and business income received during four years following the submission of the application which is transferred into the state pension insurance funds as provided for in second sentence of subsection 10 (4) and the third sentence of subsection 10 (41) of this Act shall amount to 14 per cent, and the share transferred into the bank account of the registrar of the pension register shall amount to 6 per cent.

[RT I, 26.06.2017, 1 - entry into force 06.07.2017]

 (13) The wording of clause 3 5) of this Act which entered into force on 1 July 2010 shall be applied retroactively as of 1 July 2009.

[RT I 2010, 38, 232 - entry into force 01.07.2010]

 (14) In the case provided for in subsection 61 (43) of the Income Tax Act, the social tax paid on fringe benefits made before 1 January 2011 and on income tax paid for these fringe benefits may be deducted from the social tax payable pursuant to clause 2 (1) 7) of this Act.

[RT I, 18.11.2010, 1 - entry into force 01.01.2011]

 (15) The condition of partial or no work ability provided for in clause 6 (1) 5) of this Act is deemed to be complied with also in case of a person who has been established to have permanent incapacity for work of at least 40 per cent on the basis of the State Pension Insurance Act.
[RT I, 13.12.2014, 1 - entry into force 01.07.2016 (entry into force changed - RT I, 17.12.2015, 1)]

§ 14. – § 16. [Omitted from this text.]

§ 17.  Entry into force of Act

 (1) This Act enters into force on 1 January 2001.

 (2) Subsections 7 (2) and (3) of this Act enter into force on 1 January 2002.

Issuer:Riigikogu
Type:act
In force from:01.01.2024
In force until:31.03.2029
Translation published:03.01.2024

§ 1.  Definition of social tax

  Social tax is a financial obligation which is imposed on taxpayers to receive income required for pension insurance and state health insurance and which is in accordance with the procedure, in the amount and during the terms prescribed by this Act.

[RT I 2002, 111, 662 – entry into force 01.01.2003]

§ 2.  Object of tax

 (1) Social tax is paid:
 1) on wages and other remuneration paid to employees in money;
[RT I 2009, 5, 35 – entry into force 01.07.2009]
 11) on wages and other remuneration paid to a crew member, who is employed on a ship flying the national flag of Estonia, or to whom applies the Estonian law in accordance with Regulation (EC) No. 883/2004 of the European Parliament and of the Council on the coordination of social security systems (OJ L 166, 30.04.2004, pp 1–123) or an international agreement concerning social security entered into by the Republic of Estonia;
[RT I, 04.03.2019, 1 – entry into force 01.07.2020, entry into force amended [RT I, 28.02.2020, 2]]
 2) [Repealed – RT I 2001, 59, 359 – entry into force 01.01.2003]
 3) on wages and other remuneration paid to an official. For the purposes of this Act, official also means a person specified in subsection 3 of § 2 of the Civil Service Act;

[RT I, 06.07.2012, 1 – entry into force 01.04.2013]
 4) on remuneration paid to a member of the management or controlling body of a legal person for the purposes of § 9 of the Income Tax Act, and to the trustee in bankruptcy and members of the bankruptcy committee in the bankruptcy proceedings of a natural person, in the case provided in clause 2 of subsection 1 of § 9 of this Act;
 5) on the business income of a self-employed person for the purposes of § 14 of the Income Tax Act, after deductions relating to enterprise and permitted in the Income Tax Act have been made, taking into account the provisions of subsections 5 and 11 of this section, but annually on an amount not more than ten times the amount of the minimum monthly wages for the taxable period;

[RT I, 28.12.2017, 74 – entry into force 01.01.2018]
 6) on remuneration paid to a natural person on the basis of the contract for services, authorisation agreements or contracts under the law of obligations entered into for the provision of other services in the case provided in clause 2 of subsection 1 of § 9 of this Act;
 7) on fringe benefits for the purposes of the Income Tax Act, translated into cash, and on income tax payable on fringe benefits;
 8) on benefits paid in accordance with the Unemployment Insurance Act, except in the case that social tax is paid in accordance with clause 7 of subsection 1 of § 6 of this Act for the person who was granted unemployment insurance benefit;

[RT I 2009, 11, 67 – entry into force 01.05.2009]
 9) on remuneration which is not specified in clauses 1–4 and 6 of this subsection and which is paid in accordance with an Act or other legislation for the performance of work.

 (11) Social tax is paid on the amounts specified in subsection 1 of this section regardless of whether the relationship on which the amounts are based is still in force at the time of making the payment.

 (12) The provisions of this Act concerning a self-employed person entered in the commercial register also apply to a notary and an enforcement agent.

[RT I, 23.12.2013, 1 – entry into force 01.01.2014]

 (13) Remuneration paid by the employer also includes the remuneration paid by a person who ordered service from the employer in accordance with § 52 of the Working Conditions of Employees Posted to Estonia Act.
[RT I, 07.12.2016, 1 – entry into force 17.12.2016]

 (2) Social tax is paid on the remuneration paid to an employee or official for a particular month, but on an amount which is not less than on the monthly rate specified in § 21 of this Act.
[RT I 2010, 38, 232 – entry into force 01.07.2010]

 (21) Social tax for a person who has an employment or service relationship with several employers is paid, on an amount which is at least the monthly rate specified in § 21 of this Act, by the employer who, upon withholding income tax, calculates basic exemption in accordance with subsections 1 and 2 of § 42 of the Income Tax Act.

[RT I 2010, 38, 232 – entry into force 01.07.2010]

 (22) In case the employer who calculates basic exemption has a certificate of the remuneration paid to the person during the taxable period by another employer, the employer may pay social tax for the specified person on the difference between the monthly rate and the remuneration paid by the other employer, but at least on the amount which the employer has paid to the person for the month. The person is required to submit to the employer who calculates basic exemption a new certificate by the fifth date of the month following the receipt of remuneration in case the amount of remuneration paid by the other employer differs from the amount specified in the certificate submitted last.

[RT I 2010, 38, 232 – entry into force 01.07.2010]

 (3) Social tax is paid on the remuneration paid to an employee or official for a particular month, but on an amount not less than the monthly rate specified in § 21 of this Act in proportion to the time worked during the given month, in the following cases:

[RT I 2006, 61, 459 – entry into force 01.01.2008]
 1) for an employee who refused to do work on the basis specified in § 19 of the Employment Contracts Act, except for holidays without pay granted by agreement of the parties;

[RT I 2009, 26, 161 – entry into force 01.07.2009]
 2) for an official whose right to exercise public authority is suspended in accordance with § 83 of the Civil Service Act, except for holidays without pay granted by agreement of the parties;

[RT I, 06.07.2012, 1 – entry into force 01.04.2013]
 21) for a member of the Riigikogu whose authority is suspended in accordance with clauses 1 and 2 of subsection 1 of § 6 of the Status of Members of the Riigikogu Act, or

[RT I 2007, 44, 316 – entry into force 14.07.2007]
 3) for an employee or official who has commenced employment or left employment within the given month.

 (4) Social tax is paid on the remuneration paid to an employee or official for a particular month in the following cases:
 1) [Repealed – RT I 2009, 5, 35 – entry into force 01.07.2009]
 2) for an employee or official regarding whom reduced working time is applied in accordance with subsection 4 or 6 of § 43 of the Employment Contracts Act for the given month;

[RT I 2009, 5, 35 – entry into force 01.07.2009]
 3) for an employee or official who is raising a child under three years of age or three or more children under 19 years of age as a parent, parent’s spouse, registered partner of a parent, adoptive parent, guardian, foster parent or a person taking parental leave instead of a parent;
[RT I, 06.07.2023, 6 - entry into force 01.01.2024]
 4) for an employee or official who has been specified in clause 5 of subsection 4 of § 5 of the Health Insurance Act;
[RT I, 2006, 61, 459 – entry into force 01.01.2007]
 5) within up to 12 months as of the commencement of employment, for an employee or official who during 12 months before the commencement of employment was registered as unemployed for at least six months in accordance with § 8 of the Labour Market Measures Act;
[RT I, 07.03.2023, 5 – entry into force 01.01.2024]
 6) for an employee or official who receives pension from the Estonian state or arising from a social security agreement or the legislation of the European Union on the coordination of social security systems (hereinafter a person receiving state pension) or who has been established to have partial or no work ability in accordance with the Work Ability Allowance Act (hereinafter a person with partial or no work ability).
[RT I, 13.12.2014, 1 – entry into force 01.07.2016, entry into force amended [RT I, 17.12.2015, 1]]
 7) for local government council members.

[RT I, 28.12.2017, 74 – entry into force 01.01.2018]
 8) for a crew member to the extent of 750 euros per each month worked in case the remuneration has been received for employment on a ship complying with the conditions specified in subsection 5 or 6 of § 13 of the Income Tax Act. In the month of the commencement or termination of the employment relationship of a crew member or in the case specified in § 19 of the Employment Contracts Act, the remuneration is calculated in proportion to the number of days worked.
[RT I, 28.02.2020, 2 – entry into force 01.07.2020]

 (5) A self-employed person pays social tax annually on the amount of at least 12-fold monthly rate specified in § 21 of this Act, except the following cases:
 1) in the cases provided in subsections 6, 7, 8 and 10 of this section;
 2) a self-employed person has been a person receiving state pension or a person with partial or no work ability during the whole taxable period;
 3) a self-employed person has been a person considered equal to an insured person in accordance with clause 5 of subsection 4 of § 5 of the Health Insurance Act during the whole taxable period.

[RT I, 28.12.2017, 74 – entry into force 01.01.2018]

 (6) A self-employed person pays social tax in proportion to:
 1) the number of days of registration as a self-employed person in case the self-employed person has been entered in the commercial register or deleted from the commercial register during the taxable period;
 2) the number of days preceding the time of becoming a person receiving state pension or a person with partial or no work ability in case the self-employed person has become a person receiving state pension or a person with partial or no work ability during the taxable period;
 3) the number of days following the termination of the status of a person receiving state pension or a person with partial or no work ability in case the right of the self-employed person to receive a state pension or the status of a person with partial or no work ability has terminated during the taxable period;
 4) the number of days preceding the creation of the status of a person considered equal to an insured person in accordance with clause 5 of subsection 4 of § 5 of the Health Insurance Act in case the right of the self-employed person to be a person considered equal in accordance with clause 5 of subsection 4 of § 5 of the Health Insurance Act has been created during the taxable period;
 5) the number of days following the termination of the status of a person considered equal to an insured person in accordance with clause 5 of subsection 4 of § 5 of the Health Insurance Act in case the right of the self-employed person to be a person considered equal in accordance with clause 5 of subsection 4 of § 5 of the Health Insurance Act has terminated during the taxable period.

[RT I, 28.12.2017, 74 – entry into force 01.01.2018]

 (7) In case social tax is also paid for a self-employed person by their employer or, in accordance with § 6 of this Act, by the state, city, rural municipality or legal person, and the business income of the person is less than the 12-fold monthly rate specified in § 21 of this Act, the amount of social tax payable in accordance with the business income of the person may be less than the amount of tax calculated on the basis of the specified amount on condition that the total amount of social tax payable for the self-employed person by the employer or, in accordance with § 6 of this Act, by the state, city, rural municipality or a legal person, and the amount of social tax payable on the basis of the business income is at least equal to the amount of tax calculated on the basis of that amount.

[RT I, 10.01.2014, 2 – entry into force 20.01.2014]

 (8) A self-employed person who, in accordance with subsection 3 of § 3 of the Commercial Code, has notified the registrar of the commercial register of the suspension of the activities or the starting date and final date of the temporary or seasonal activity, and a notary, sworn translator and enforcement agent in whose respect the same information has been communicated to the Tax and Customs Board in accordance with § 201 of the Taxation Act pay social tax in proportion to the number of days of business activities.

[RT I, 28.12.2017, 74 – entry into force 01.01.2018]

 (9) Income received on the business account is taxed in accordance with the Simplified Business Income Taxation Act.

[RT I, 07.07.2017, 2 – entry into force 01.01.2018]

 (10) A self-employed person who is temporarily incapacitated for work for the purposes of the Health Insurance Act is entitled to pay social tax in proportion to the number of days of business activities, in case the self-employed person has submitted to the Tax and Customs Board the information for the periods of their temporary incapacity for work.

[RT I, 28.12.2017, 74 – entry into force 01.01.2018]

 (11) Social tax is calculated on the income not subject to income tax in accordance with subsection 10 of § 14 of the Income Tax Act from the business proceeds calculated on the basis of the legislation governing the charging of foreign income tax, taking into account the provisions of subsections 53–55 of § 14 of the Income Tax Act.

[RT I, 28.12.2017, 74 – entry into force 01.01.2018]

§ 21.  Monthly rate of social tax

  The monthly rate providing the basis for the payment of social tax is established in the state budget for a budgetary year. The monthly rate established in the state budget may not be less than the minimum wages established by the Government of the Republic that was in force on 1 July of the year preceding the budgetary year.

[RT I 2009, 5, 35 – entry into force 01.07.2009]

§ 3.  Amounts on which social tax is not imposed

  Social tax is not imposed on the following amounts paid or benefits given to the persons specified in subsection 1 of § 2 of this Act:
 1) payments specified in clauses 1–23, 6 and 14 of subsection 3 of § 13 and clauses 7 and 8 of subsection 1 of § 31 of the Income Tax Act;

[RT I, 28.12.2017, 74 – entry into force 01.01.2018]
 2) payments to the residents of a receiving state who are employed in foreign missions of Estonia unless otherwise provided by an international agreement;
 3) sickness benefit corresponding to the conditions provided in § 122 of the Occupational Health and Safety Act, which is paid to an employee for the second until the eighth day, and which does not exceed the average wages of the employee, and the expenses incurred by the employer in order to ensure occupational health and safety of the employee arising from subsection 1 of § 13 of the Occupational Health and Safety Act;
[RT I, 11.01.2023, 1 – entry into force 01.07.2023]
 31) compensation paid in the event of occurrence of an insured event provided in clause 1 of subsection 1 of § 51 of the Health Insurance Act, which is paid by the employer for the purposes of the Occupational Health and Safety Act to an employee who is pregnant, for the second to the eighth day of the release from the performance of work or service duties, in addition to the sickness benefit paid by the Health Insurance Fund in accordance with clause 1 of subsection 1 of § 51 of the Health Insurance Act, and which does not exceed 30 per cent of the amount of average wages calculated in accordance with subsection 8 of § 29 of the Employment Contracts Act;
[RT I, 21.11.2023, 2 - entry into force 01.12.2023]
 4) payments made in accordance with § 3 of the President of the Republic Official Benefits Act, § 311 of the Government of the Republic Act and subsection 1 of § 62 of the Foreign Service Act;

[RT I 2010, 1, 2 – entry into force 01.01.2014 (entry into force amended RT I, 29.12.2012, 1)]
 5) wage compensation paid for additional holiday days and breaks for feeding a child provided in § 66 and 135 of the Employment Contracts Act and subsection 5 of § 10 of the Occupational Health and Safety Act;

[RT I 2010, 38, 232 – entry into force 01.07.2010 – applied retroactively as of 1 June 2009]
 6) [Repealed – RT I, 11.07.2014, 5 – entry into force 01.01.2015]
 7) remuneration specified in clauses 1 and 6 of subsection 1 of § 2 of this Act paid to a non-resident by an Estonian resident for the purposes of subsections 3 and 5 of § 6 of the Income Tax Act in case the work is performed in a foreign state;
 8) amounts payable to a person who is in a custodial institution on the basis of a court judgment;
 9) payments made to members of the Riigikogu in accordance with §§ 30, 31, 33 and 34 of the Status of Members of the Riigikogu Act;

[RT I 2007, 44, 316 – entry into force 14.07.2007]
 10) [Repealed – RT I, 10.07.2012, 2 – entry into force 01.04.2013]
 11) [Repealed – RT I 2002, 111, 662 – entry into force 01.01.2003]
 12) remuneration paid to non-residents who operate as self-employed persons in a foreign state and who certify that social security tax or contributions are paid on such remuneration in the foreign state;
 13) amounts paid in accordance with subsection 1 of § 14 of the Health Insurance Act;
 14) cost of a ration for collective catering provided free of charge to a serviceman during military training, reserve service, international military operation, on board an aircraft or warship of the Defence Forces;
[RT I, 27.01.2023, 1 – entry into force 01.04.2023]
 141)  cost of catering ensured free of charge in accordance with subsection 1 of § 47 of the Rescue Act and subsection 1 of § 721 of the Police and Border Guard Board Act;
[RT I, 27.05.2022, 2 – entry into force 01.07.2022]
 15) payments which, in accordance with an international agreement, are not taxed in Estonia;

[RT I, 01.06.2013, 1 – entry into force 01.07.2013]
 16) compensation for the uniform of a police officer payable on basis of subsection 81 of § 371 of the Police and Border Guard Act;

[RT I, 19.03.2015, 2 – entry into force 29.03.2015]
 17) compensation specified in clause 17 of subsection 3 of § 13 of the Income Tax Act;

[RT I, 17.12.2015, 2 – entry into force 01.01.2016]
 18) the estimated sickness benefit, calculated for the second until the eighth day and in compliance with the conditions provided in § 122 of the Occupational Health and Safety Act, which corresponds to the average income of a self-employed person per calendar day of the previous year, subject to social tax, taking into account the provisions of subsection 5 of § 2 of this Act;
[RT I, 11.01.2023, 1 – entry into force 01.07.2023]
 19) the estimated compensation calculated for every second to eighth day of release from economic or professional activity on the basis of the insured event provided in clause 1 of subsection 1 of § 51 of the Health Insurance Act, which occurred to a self-employed person who is pregnant, in which case sickness benefit is also paid by the Health Insurance Fund in accordance with clause 1 of subsection 1 of § 54 of the Health Insurance Act, in case the estimated compensation corresponds to 30 per cent of the average income of the self-employed person per calendar day of the previous year, subject to social tax, taking into account the provisions of subsection 5 of § 2 of this Act.
[RT I, 21.11.2023, 2 - entry into force 01.12.2023]

§ 4.  Payers of social tax

  Social tax is paid by:
 1) a resident legal person;
 2) a natural person;
 3) a non-resident who has a permanent establishment in Estonia or who makes payments specified in subsection 1 of § 2 of this Act;
 4) a state, rural municipality or city agency;
 5) the state, rural municipality or city in the cases specified in § 6 of this Act.
[RT I 2004, 89, 604 – entry into force 01.04.2005]

§ 5.  Insurable persons

  For the purposes of this Act, an insurable person is a person who has received remuneration, income or benefit specified in subsection 1 of § 2 of this Act and for whom a payer of social tax is required to pay social tax or who pays social tax for themselves, as well as a person specified in §§ 6 and 61 of this Act.
[RT I 02.07, 2012, 8 – entry into force 01.08.2012]

§ 6.  Special cases of paying social tax

 (1) The state or public legal person pays social tax for the following persons:

[RT I 2009, 26, 161 – entry into force 28.05.2009, applied retroactively as of 1 May 2009]
 1) one parent, parent’s spouse, registered partner of a parent, adoptive parent, guardian or a foster parent living in Estonia and raising a child under three years of age, to whom maternity benefit, shared parental benefit or adoptive parental benefit is paid in accordance with the Family Benefits Act, taking into account the provisions of subsections 26 and 27 of this section;
[RT I, 06.07.2023, 6 – entry into force 01.01.2024]
 11) one non-working parent, parent’s spouse, registered partner of a parent, adoptive parent, guardian or foster parent living in Estonia, who is raising three or more children under 19 years of age living in Estonia or away from the family due to studies abroad, at least one of whom is under eight years of age, and to whom the allowance for families with many children is paid in accordance with § 21 of the Family Benefits Act, or in the event of non-payment of support, a person who has submitted a petition to the Social Insurance Board for the state to pay social tax on their behalf;
[RT I, 06.07.2023, 6 – entry into force 01.01.2024]
 2) a person receiving spousal or registered partnership allowance in accordance with § 67 of the Foreign Service Act and § 46 of the Civil Service Act;
[RT I, 06.07.2023, 6 – entry into force 01.01.2024]
 21) an official appointed to a post or office in a structural unit of an international defence organisation or a non-working spouse or registered partner accompanying a person in active service of the Defence Forces, who does not receive a state pension and who is not a person with partial or no work ability;
[RT I, 06.07.2023, 6 – entry into force 01.01.2024]
 22) during the term of office and after the expiry of the term of office of the President of the Republic, the non-working spouse of the President of the Republic, who does not receive the state pension and is not a person with partial or no work ability;

[RT I, 13.12.2014, 1 – entry into force 01.07.2016 (entry into force changed – RT I, 17.12.2015, 1)]
 3) a conscript, a person in alternative service, or a person in reserve alternative service participating in emergency reserve alternative service;
[RT I, 27.01.2023, 1 – entry into force 01.04.2023]
 31) a person who has become temporarily incapable for work during conscript service, reserve service, regular alternative service or reserve alternative service unless social tax is paid for the person on another basis provided in subsection 1 of § 2 of this Act or this subsection;
[RT I, 27.01.2023, 1 – entry into force 01.04.2023]
 32) a non-working spouse or registered partner accompanying a person in active service of the Defence Forces seconded to a foreign state on a long-term basis for the performance of state functions, who does not receive state pension and who is not a person with partial or no work ability;
[RT I, 06.07.2023, 6 – entry into force 01.01.2024]
 33) a person who terminated the conscript service for the purposes of clause 1 of subsection 1 of § 56 of the Military Service Act, for two months as of the day of release from the conscript service, except in the case social tax is paid for the person or the person themselves pays social tax on the basis provided in subsection 1 of § 2 of this Act or another basis provided in this section or in case the person is an insured person in accordance with subsection 4 of § 5 of the Health Insurance Act;

[RT I, 27.12.2016, 4 – entry into force 01.01.2018]
 4) [Repealed – RT I 2008, 58, 329 – entry into force 01.03.2009]
 5) an employee of a company, non-profit association, foundation or self-employed person, who is a person with partial or no work ability, and for payment of social tax for whom the employer has submitted a corresponding application on the conditions provided in subsection 3 of this section;

[RT I, 17.12.2015, 1 – entry into force 01.07.2016]
 6) a person receiving unemployment allowance in case the state does not pay social tax for them in accordance with clause 7 of this subsection;

[RT I 2006, 61, 459 – entry into force 01.01.2007]
 61) a person registered as unemployed in accordance with § 8 of the Labour Market Measures Act in case social tax is not paid for them in accordance with clause 6 or 7 of this subsection or in accordance with clause 8 of subsection 1 of § 2 of this Act or in case the person has been granted a flexible old-age pension in accordance with the State Pension Insurance Act;
[RT I, 07.03.2023, 5 - entry into force 01.01.2024]
 7) a non-working person who has participated in the elimination of the effects of a nuclear disaster, nuclear test or an accident at a nuclear power station, who does not receive state pension and who is not a person with partial or no work ability;

[RT I, 13.12.2014, 1 – entry into force 01.07.2016 (entry into force changed – RT I, 17.12.2015, 1)]
 8) a dependent spouse or registered partner of a person specified in clause 1, 2, 4, 5 or 51 of subsection 2 or subsection 3 of § 5 of the Health Insurance Act, who is raising at least one child under eight years of age or a child eight years of age until the child completes the first grade at school or at least three children under 16 years of age, and for whom or for whose spouse or registered partner the state does not pay social tax in accordance with clause 1 or 11 of this subsection;
[RT I, 06.07.2023, 6 – entry into force 01.01.2024]
 9) a person receiving social benefit granted in accordance with § 140 the Social Welfare Act;

[RT I, 30.12.2015, 5 – entry into force 01.01.2016]
 10) one parent, parent’s spouse, registered partner of parent, adoptive parent, guardian or parent of a foster family living in Estonia, who is raising seven or more children under the age of 19 living in Estonia or abroad away from the family due to study abroad and to whom the allowance for families with many children is paid in accordance with § 21 of the Family Benefits Act, or in the event of non-payment of support, a person who has submitted a petition to the Social Insurance Board for the state to pay social tax on their behalf;
[RT I, 06.07.2023, 6 – entry into force 01.01.2024]
 11) a person participating in the traineeship, work practice, or labour market training with the duration of at least 80 hours provided in the employment programme in accordance with the Labour Market Measures Act, unless the state pays social tax for them in accordance with clause 6, 61 or 7 of this subsection or in accordance with clause 8 of subsection 1 of § 2 of this Act or in case they have been granted a flexible old-age pension in accordance with the State Pension Insurance Act;
[RT I, 07.03.2023, 5 – entry into 01.01.2024]
 12) [Repealed – RT I 2006, 61, 459 – entry into force 01.01.2007]
 13) a person who has been granted the allowance of a rescue worker waiting for old-age pension in accordance with § 19 of the Rescue Service Act;

[RT I 2008, 8, 57 – entry into force 01.03.2008]
 14) a person who receives a Doctoral allowance in accordance with the terms and conditions provided in subsection 1 of § 41 and § 43 of the Study Allowances and Study Loans Act;
[RT I, 15.03.2022, 1 – entry into force 01.08.2022]
 15) an unemployed person enjoying international protection, residing in Estonia, who is of pensionable age for the purposes of § 7 of the State Pension Insurance Act and who does not receive a state pension granted in Estonia.

[RT I, 06.04.2016, 1 – entry into force 01.05.2016]

 (11) A rural municipality or city pays social tax for a person residing in Estonia who:
 1) is caring for a disabled person in accordance with § 26 of the Social Welfare Act and to whom a rural municipality or city government pays allowance for caring for a disabled person and who neither works nor is a person receiving state pension nor a person with partial or no work ability, or

[RT I, 30.12.2015, 5 – entry into force 01.07.2016]
 2) is caring for a disabled child and to whom a rural municipality or city government pays allowance for caring for a disabled child and who neither works nor is a person receiving state pension nor a person with partial or no work ability.
[RT I, 13.12.2014, 1 – entry into force 01.07.2016 (entry into force amended – RT I, 17.12.2015, 1)]

 (12) An artistic association pays social tax for a creative person engaged in a liberal profession to whom the artistic association pays support for creative activity in accordance with § 18 of the Creative Persons and Artistic Associations Act. The Ministry of Culture pays social tax for a creative person engaged in a liberal profession to whom the Ministry of Culture pays support for creative activity in accordance with § 19 of the Creative Persons and Artistic Associations Act.
[RT I, 17.04.2021, 3 – entry into force 18.04.2021]

 (2) In the special cases of payment of social tax, social tax is paid on the monthly rate specified in § 21 of this Act, excluding the cases specified in subsections 22, 24 and 25 of this section.
[RT I, 31.03.2022, 1 – entry into force 01.04.2022]

 (21) [Repealed – RT I, 31.03.2022, 1 – entry into force 01.04.2022]

 (22) The social tax payable for a person specified in clause 2 of subsection 1 of this section is calculated on the spousal or registered partner allowance specified in the same clause.
[RT I, 06.07.2023, 6 - entry into force 01.01.2024]

 (23) Social tax is paid for a person specified in clause 31 of subsection 1 of this section during the temporary incapacity for work, but not longer than five months as of the release of the person from conscript service, reserve service, regular alternative service or reserve alternative service.
[RT I, 27.01.2023, 1 – entry into force 01.04.2023]

 (24) The social tax payable for a person specified in clause 14 of subsection 1 of this section is calculated on the amount of the Doctoral allowance established for each year by the state budget.

[RT I, 05.12.2014, 2 – entry into force 01.09.2015]

 (25) In case an artistic association pays the support for creative activity to a creative person in accordance with the procedure provided in subsection 2 of § 18 of the Creative Persons and Artistic Associations Act, social tax is calculated on the amount of the support for creative activity paid.
[RT I, 17.04.2021, 3 – entry into force 18.04.2021]

 (26) In case both parents receive parental benefit simultaneously in one calendar month in accordance with subsection 3 of § 34 of the Family Benefits Act, social tax is paid for the person who is entitled to maternity benefit. In the case of simultaneous receipt of shared parental benefit or parental benefit for adoptive parents, social tax is paid for a person who is on a parental leave or adoptive parental leave in accordance with the Employment Contracts Act. In case both persons are on a parental leave or adoptive parental leave simultaneously, payment of social tax continues for the person for whom social tax was paid last. In case neither person is on parental leave, payment of social tax continues for the person for whom social tax was paid last.
[RT I, 31.03.2022, 1 – entry into force 01.04.2022]

 (27) Upon termination of the payment of parental benefit, social tax is paid for the person who is on parental leave in accordance with the Employment Contracts Act. In case neither of the persons is on parental leave, payment of social tax continues for the person for whom the state paid social tax last or who has submitted a petition to the Social Insurance Board for the state to pay social tax on their behalf.
[RT I, 31.03.2022, 1 – entry into force 01.04.2022]

 (28) Upon the transfer of the first payment of family benefits to another Contracting State of the European Economic Area (hereinafter a Contracting State) or to the Swiss Confederation under Regulation (EC) No 883/2004 of the European Parliament and of the Council on the coordination of social security systems (OJ L 166, 30.4.2004, pp 1–123) social tax is paid in accordance with clauses 1, 11 and 10 of this section for the parent residing in Estonia and raising children residing in Estonia, who is not insured in another Contracting State or in the Swiss Confederation.
[RT I, 31.03.2022, 1 – entry into force 01.04.2022]

 (3) The social tax on the share of remuneration, specified in clause 1 of subsection 1 of § 2 of this Act paid to a person specified in clause 5 of subsection 1 of this section, exceeding the monthly rate specified in § 21 of this Act, is paid by the company, non-profit association, foundation or self-employed person specified in clause 5 of subsection 1 of this section. In case a person specified in clause 5 of subsection 1 of this section is in employment relationship with several companies, non-profit associations, foundations or self-employed persons specified in the same clause, the public legal person pays social tax for the employer who, upon withholding income tax, calculates basic exemption in accordance with subsections 1 and 2 of § 42 of the Income Tax Act. In case the person has not submitted an application for calculating basic exemption for any of the employers, the person chooses by a written declaration one employer for whom social tax is paid by the public legal person.
[RT I, 13.12.2014, 1 – entry into force 01.07.2016 (entry into force amended – RT I, 17.12.2015, 1)]

 (31) Social tax for the person specified in clause 61 of subsection 1 of this section is paid as of the 31st day as of the registration of the person as unemployed.

[RT I 2006, 61, 459 – entry into force 01.01.2007]

 (32) In case a person complies with several conditions provided in clauses 1–33 and 6–15 of subsection 1 or subsection 11 or 12 of this section, social tax is paid for the person once on the amount provided in subsection 2 of this section taking into account the special rules provided in subsections 22, 24 and 25.
[RT I, 31.03.2022, 1 – entry into force 01.04.2022]

 (33) Social tax is paid in accordance with clauses 1, 11 and 10 and thereafter clause 8 of subsection 1 of this section only for one person raising a child or children in the order the clauses are provided in this subsection.
[RT I, 31.03.2022, 1 – entry into force 01.04.2022]

 (4) The social tax specified in subsections 1 and 11 of this section is paid by the authority or public legal person for which the corresponding expenditure is prescribed in the state, rural municipality or city budget. The social tax specified in subsection 12 of this section is paid by an artistic association or the Ministry of Culture, which pays the support for creative activity in accordance with the Creative Persons and Artistic Associations Act. The procedure for payment of social tax is established by the minister in charge of the policy sector.
[RT I, 17.04.2021, 3 – entry into force 18.04.2021]

 (5) The Social Insurance Board applies the provisions of the General Part of the Social Code Act to the social protection provided in this section.

[RT I, 08.07.2016, 1 – entry into force 01.01.2017]

§ 61.  Special case of paying social tax by self-employed person

 (1) A self-employed person, except for a person specified in subsection 12 of § 2 of this Act, pays social tax for the spouse or registered partner, who is entered in the employment register as the spouse participating in the activity of the business of the self-employed person.
[RT I, 06.07.2023, 6 - entry into force 01.01.2024]

 (2) A self-employed person pays social tax for the spouse or registered partner participating in the activity of the business of the self-employed person on the monthly rate specified in § 21 of this Act, except in the case provided in subsection 4 of this section and in case:
[RT I, 06.07.2023, 6 - entry into force 01.01.2024]
 1) the self-employed person has entered during the taxable period the spouse participating in the activity of the business of the self-employed person in the employment register or deleted the spouse from the register;

[RT I, 07.12.2018, 1 - entry into force 17.12.2018]
 2) the spouse participating in the activity of the business of the self-employed person has been a person receiving state pension or a person with partial or no work ability during the whole taxable period or has become such a person during the taxable period, or
[RT I, 13.12.2014, 1 – entry into force 01.07.2016 (entry into force amended – RT I, 17.12.2015, 1)]
 3) a certificate of incapacity for work has been issued to the spouse participating in the activity of the business of the self-employed person for the taxable period or a part thereof.

 (3) In the cases specified in clauses 1–3 of subsection 2 of this section, social tax is paid for the taxable period in proportion to:
 1) the number of days entered in the register as the spouse or registered partner participating in the activity of the business of the self-employed person;
[RT I, 06.07.2023, 6 - entry into force 01.01.2024]
 2) the number of days preceding the time of becoming a person receiving state pension or a person with partial or no work ability, or
[RT I, 13.12.2014, 1 – entry into force 01.07.2016 (entry into force amended – RT I, 17.12.2015, 1)]
 3) the number of days preceding and following the period specified in the certificate of incapacity for work.

 (4) A self-employed person who, in accordance with subsection 3 of § 3 of the Commercial Code, has notified the registrar of the commercial register of the suspension of activities or the starting date and final date of the temporary or seasonal activity, or who has been deleted from the commercial register, pays social tax for the spouse or registered partner participating in the activity of the business of the self-employed person in proportion to the number of days of business activities during the taxable period.
[RT I, 06.07.2023, 6 - entry into force 01.01.2024]

§ 62.  Special procedure for payment of social tax on wages and other remuneration paid to crew members

 (1) For the purposes of subsection 1 of Article 107 of the Treaty on the Functioning of the European Union, State aid is the difference between social tax calculated on the wages or other remuneration paid to a crew member at the tax rate specified in subsection 1 of § 7 of this Act and social tax calculated on the amount specified in clause 8 of subsection 4 of § 2 of this Act at the tax rate specified in subsection 21 of § 7. The granting of State aid is governed by the Guidelines on State aid to Maritime Transport and the relevant European Commission authorising the grant of State aid. The beneficiary of State aid is a person specified in § 4, who pays social tax at the rate and on the amount specified in subsection 21 of § 7.
[RT I, 04.03.2019, 1 – entry into force 01.07.2020, entry into force amended [RT I, 28.02.2020, 2]]

 (2) The beneficiary of State aid must not:
 1) be an undertaking in difficulty for the purposes of the European Commission Guidelines on State aid granted for rescuing and restructuring of non-financial undertakings in difficulty;
 2) have failed to perform the obligation to repay State aid which is declared illegal and incompatible with the internal market on the basis of the European Commission decision.
[RT I, 04.03.2019, 1 – entry into force 01.07.2020, entry into force amended [RT I, 28.02.2020, 2]]

 (3) The Ministry of Climate or an authority authorised thereby calculates the amount of State aid on the basis of the appropriate information received from the Tax and Customs Board and enters the information in the register of State aid and de minimis aid provided in § 492 of the Competition Act, as well as exercises supervision over the compliance with State aid rules specified in subsection 1 of this section.
[RT I, 30.06.2023, 1 – entry into force 01.07.2023]

 (4) The State aid procedure specified in this section is applied until the conditions specified in subsection 2 of this section and subsections 5 and 6 of § 13 of the Income Tax Act are met, but not longer than the expiry of the relevant decision of the European Commission authorizing the granting of State aid. In the event of non-compliance with the requirements for the implementation of State aid, the State aid may be re-applied after the expiry of the relevant decision of the European Commission authorizing the granting of State aid, provided that the European Commission has granted a new State aid authorization and the conditions for implementation of the State aid are met.
[RT I, 28.02.2020, 2 – entry into force. 01.07.2020]

§ 7.  Tax rate

 (1) The rate of social tax is 33 per cent of the taxable amount.

 (2) [Repealed – RT I 2003, 88, 587 – entry into force 01.01.2004]

 (21) The rate of social tax on the amount specified in clause 8 of subsection 4 of § 2 of this Act is 20 per cent.
[RT I, 04.03.2019, 1 – entry into force 01.07.2020, entry into force amended [RT I, 28.02.2020, 2]]

 (3) In the cases provided in clauses 31, 32, 33, 6, 61, 8, 9, 11, 13 and 15 of subsection 1 of § 6 of this Act and on the unemployment insurance benefits provided in the Unemployment Insurance Act, the rate of social tax is 13 per cent of the taxable amount.

[RT I, 27.12.2016, 4 – entry into force 01.01.2018]

 (4) The rate of social tax in the cases provided in clauses 1 and 5 of subsection 1 of § 6 of this Act is 20 per cent of the taxable amount.
[RT I, 26.10.2018, 1 – entry into force 01.04.2022]

§ 8.  Taxable period

 (1) The taxable period for social tax is one calendar month.

 (2) The taxable period for social tax on the business income of a self-employed person is one calendar year.

[RT I 2002, 111, 662 – entry into force 01.01.2003]

§ 9.  Procedure for payment of social tax

 (1) A payers of social tax provided in §§ 4 and 6 of this Act are required to:
 1) calculate social tax for every insurable person on the amounts taxable with social tax provided in clauses 1–4, 6, 8 and 9 of subsection 1 of § 2 of this Act, and pay social tax at the rate specified in § 7, taking account of the provisions of clause 2 of this subsection;
 2) pay social tax on the amounts taxable with social tax provided in clauses 4 and 6 of subsection 1 of § 2 of this Act which are subject to social tax, except in case the recipient of the remuneration is entered in the commercial register as a self-employed person and the remuneration is the business income of the recipient;

[RT I 2008, 60, 331 – entry into force 01.01.2009]
 3) pay social tax on fringe benefits and on income tax calculated on fringe benefits, without reference to each insurable person separately;
 4) transfer social tax due to the bank account of the Tax and Customs Board by the tenth day of the month following the taxable period and submit the corresponding tax return to the Tax and Customs Board by the same date;

[RT I, 25.10.2012, 1 – entry into force 01.12.2012]
 5) calculate monthly social tax payable in accordance with subsections 1, 11 or 12 of § 6 of this Act for every insurable person, and transfer it to the bank account of the Tax and Customs Board by the tenth day of the following month and submit the corresponding tax return to the Tax and Customs Board by the same date;

[RT I, 10.01.2014, 2 – entry into force 20.01.2014]
 6) issue to the person, to whom the amounts taxable with social tax have been paid or for whom social tax has been paid in accordance with subsection 1, 11 or 12 of § 6 of this Act, at the request of the person, a certificate on the specified amounts and social tax calculated.

[RT I, 10.01.2014, 2 – entry into force 20.01.2014]

 (11) In case a taxpayer has been declared bankrupt, the declaration specified in clause 4 of subsection 1 of this section is submitted separately for the part of taxable period preceding the declaration of bankruptcy and for the part of the taxable period following the declaration of bankruptcy.

[RT I, 18.11.2010, 1 – entry into force 01.01.2011]

 (12) A self-employed person is required to calculate, in respect of the spouse or registered partner participating in the activity of the business of the self-employed person, social tax payable in accordance with § 61 of this Act, to transfer it to the bank account of the Tax and Customs Board by the tenth day of the month following the taxable period and to submit the corresponding tax return to the Tax and Customs Board by the same date.
[RT I, 06.07.2023, 6 - entry into force 01.01.2024]

 (2) [Repealed – RT I 2001, 59, 359 – entry into force 01.01.2003]

 (3) A self-employed person is required to:
 1) pay social tax during the taxable period as advance payments into the bank account of the Tax and Customs Board by the fifteenth date of the third month of each quarter in the amount calculated on the basis of triple the monthly rate specified in § 21 of this Act, except the person who has received state pension during the whole quarter or has been a person with partial or no work ability or a person considered equal to an insured person during the whole quarter in accordance with clause 5 of subsection 4 of § 5 of the Health Insurance Act, and in the cases provided in subsections 4, 5 and 51 of this section;

[RT I, 28.12.2017, 74 – entry into force 01.01.2018]
 2) pay the additional amount of tax due specified in clause 1 of subsection 6 of this section into the bank account of the Tax and Customs Board by 1 October.

 (4) In case social tax for a self-employed person is also paid by the employer or, in accordance with § 6 of this Act, the state, city, rural municipality or a legal person, the amount of advance payments by the self-employed person may be less than the amount of tax calculated on the basis of triple the monthly rate specified in § 21 of this Act, in case the total amount of social tax payable for the self-employed person by the employer or, in accordance with § 6 of this Act, by the state, city, rural municipality or a legal person, and the total amount of social tax payable as advance payments by the self-employed person during the taxable period is equal to the amount of tax calculated on triple the monthly rate specified in § 21 of this Act. Social tax paid by the employer or, in accordance with § 6 of this Act, by the state, city, rural municipality or legal person is calculated in total as of the beginning of the calendar year.

[RT I, 28.12.2017, 74 – entry into force 01.01.2018]

 (5) A self-employed person makes advance payments of social tax in proportion to:
 1) the number of days of registration as the self-employed person, in case a self-employed person has been entered in the commercial register or deleted from the commercial register during the quarter specified in clause 1 of subsection 3 of this section;
 2) the number of days preceding the time of becoming a person receiving state pension or a person with partial or no work ability, in case the self-employed person has become a person receiving state pension or a person with partial or no work ability during the quarter specified in clause 1 of subsection 3 of this section;
 3) the number of days following the termination of the status of a person receiving state pension or a person with partial or no work ability, in case the right of the self-employed person has to receive a state pension or the status of a person with partial or no work ability has terminated during the quarter specified in clause 1 of subsection 3 of this section;
 4) the number of days preceding the creation of the status of a person considered equal to an insured person in accordance with clause 5 of subsection 4 of § 5 of the Health Insurance Act in case the right to be a person considered equal in accordance with clause 5 of subsection 4 of § 5 of the Health Insurance Act has been created for the self-employed person during the quarter specified in clause 1 of subsection 3 of this section;
 5) the number of days following the termination of the status of a person considered equal to an insured person in accordance with clause 5 of subsection 4 of § 5 of the Health Insurance Act in case the right of the self-employed person to be a person considered equal in accordance with clause 5 of subsection 4 of § 5 of the Health Insurance Act has terminated during the quarter specified in clause 1 of subsection 3 of this section.

[RT I, 28.12.2017, 74 – entry into force 01.01.2018]

 (51) A self-employed person who, in accordance with subsection 3 of § 3 of the Commercial Code, has notified the registrar of the commercial register of the suspension of the activities or the starting date and final date of the temporary or seasonal activity, and a notary, sworn translator and enforcement agent in whose respect the same information has been communicated to the Tax and Customs Board in accordance with § 201 of the Taxation Act make advance payments in proportion to the number of days of business activities.

[RT I, 28.12.2017, 74 – entry into force 01.01.2018]

 (6) The Tax and Customs Board is required to:
 1) calculate the additional amount of tax due on the basis of the income tax return of a natural person and information in the register of taxable persons, and issue a tax notice concerning the amount of tax due to a self-employed person at least thirty days prior to the due date for payment of tax;
 2) refund overpaid amounts of social tax to the bank account indicated in the tax return by the self-employed person by 1 October of the year following the taxable period, except in the cases prescribed in the Taxation Act.

 (61) A tax notice is not issued in the case of an electronically submitted tax return. The tax authority discloses the tax accounting in the e-service environment of the Tax and Customs Board „e-Tax Board/ e-Customs“ and notifies of the date of creation of obligations and possibilities to examine tax accounting in the environment „e-Tax Board/ e-Customs“.

[RT I, 07.12.2018, 1 - entry into force 01.01.2019]

 (7) The standard format of tax returns and the procedure for the completion of tax returns and the procedure for calculation of tax are established by the minister in charge of the policy sector.

 (8) The social tax of employees of such authorities whose staff, consolidated data or specific duties constitute a state secret is calculated in accordance with the procedure established by a regulation of the minister in charge of the policy sector.

 (9) [Repealed – RT I 2010, 22, 108 – entry into force 01.01.2011]

 (10) [Repealed – RT I 2005, 36, 277 – entry into force 01.01.2006]

 (11) In case the Riigikogu has not passed the state budget by the beginning of the budgetary year, social tax is paid on at least the monthly rate established by the state budget for the previous budgetary year until the month when the state budget is passed, inclusive of the latter.

[RT I 2006, 61, 459 – entry into force 01.01.2008]

§ 10.  Receipt of tax

 (1) In accordance with clauses 4 and 5 of subsection 1, subsection 12 and clauses 1 and 2 of subsection 3 of § 9 of this Act, the Tax and Customs Board transfers the received social tax into the state pension insurance funds and the state health insurance funds of the state budget within 15 working days as of the receipt of the money.

[RT I, 02.07.2012, 8 – entry into force 01.08.2012]

 (2) The rate of social tax transferred into the state pension insurance funds is 20 per cent and the rate of social tax transferred into the state health insurance funds is 13 per cent.

 (3) In case, under the Funded Pensions Act, an insured person specified in this Act is required to make a contribution for a mandatory funded pension, social tax calculated on the remuneration specified in clauses 1–4, 6, 8 and 9 of subsection 1 of § 2 and clause 2 of subsection 1 of § 6 of this Act is transferred under subsection 4 of this section.

[RT I 2006, 26, 193 – entry into force 01.01.2007]

 (31) In case, under the Funded Pensions Act, a self-employed person is required to make a contribution for a mandatory funded pension, social tax calculated on the remuneration specified in clause 5 of subsection 1 of § 2 of this Act is transferred under subsection 41 of this section.

 (4) In the case provided in subsection 3 of this section, the Tax and Customs Board transfers the received social tax within 15 working days, into the state pension insurance funds and health insurance funds of the state budget and to the bank account of the registrar of the pension register. The rate of the share of social tax transferred into the state pension insurance funds is 16 per cent, the rate of the share of social tax transferred into the state health insurance funds is 13 per cent, and transferred into the bank account of the registrar of the pension register is 4 per cent.

[RT I, 26.06.2017, 1 – entry into force 06.07.2017]

 (41) In the case provided in subsection 31 of this section, the Tax and Customs Board transfers the amounts corresponding to the state pension insurance share and the state health insurance share of the received social tax into the state pension insurance funds and the state health insurance funds of the state budget within fifteen working days. The Tax and Customs Board transfers the mandatory funded pension share of social tax into the bank account of the registrar of the pension register within fifteen working days after the term provided in clause 2 of subsection 3 of § 9 of this Act. The rate of the share of social tax transferred into the state pension insurance funds is 16 per cent, the rate of the share of social tax transferred into the state health insurance funds is 13 per cent, and the rate of the share of social tax transferred into the bank account of the registrar of the pension register is 4 per cent.

[RT I, 26.06.2017, 1 – entry into force 06.07.2017]

 (42) In case, under the Funded Pensions Act, a self-employed person was required to pay a mandatory funded pension payment within four months of the tax payment period, the rate of the share of social tax on one-third of social tax paid on the business income of the self-employed person to be transferred to the state pension insurance funds provided in the third sentence of subsection 41 of § 10 of this Act is 16 per cent and the rate of the share to be transferred to the bank account of the registrar of the pension register is 4 per cent. The rate of the share of social tax on two-thirds of social tax paid on the business income of the self-employed person to be transferred to the state pension insurance funds provided in the third sentence of subsection 41 of § 10 of this Act is 20 per cent and not any share of social tax is transferred into the bank account of the registrar of the pension register.
[RT I, 27.10.2020, 1 – entry into force 06.11.2020]

 (43) In case under the Funded Pensions Act, a self-employed person was required to pay a mandatory funded pension contribution within eight months of the tax payment period, the rate of the share of social tax on two-thirds of social tax paid on the business income of the self-employed person to be transferred to the state pension insurance funds provided in the third sentence of subsection 41 of § 10 of this Act is 16 per cent and the rate of the share to be transferred to the bank account of the registrar of the pensions register is 4 per cent. The rate of the share of social tax on one-third of social tax paid on the business income of the self-employed person to be transferred to the state pension insurance funds provided in the third sentence of subsection 41 of § 10 of this Act is 20 per cent and not any share of social tax is transferred into the bank account of the registrar of the pensions register.
[RT I, 27.10.2020, 1 – entry into force 06.11.2020]

 (5) [Repealed – RT I 2004, 37, 252 – entry into force 01.05.2004]

§ 11.  Release of data

 (1) The procedure for the release of information from the register of taxable persons to the Social Insurance Board and the Estonian Health Insurance Fund is established by the minister in charge of the policy sector.
[RT I, 11.03.2023, 9 – entry into force 01.04.2023]

 (2) Concurrently with the transfer of social tax specified in subsections 4 and 41 of § 10 of this Act, the Tax and Customs Board forwards to the registrar of the pension register the following information about the persons whose amounts were transferred to the registrar of the pension register:

[RT I, 26.06.2017, 1 – entry into force 06.07.2017]
 1) the name of the person;
 2) personal identification code;
 3) the amount of the share of social tax transferred to the registrar of the pension register;

[RT I, 26.06.2017, 1 – entry into force 06.07.2017]
 4) the registry code or the personal identification code of the payer of social tax.

 (3) The procedure for the forwarding of information to the registrar of the pension register and transfer of amounts specified in subsections 4 and 41 of § 10 of this Act, and for the correction of errors related thereto is established by a regulation of the minister in charge of the policy sector.

[RT I, 26.06.2017, 1 – entry into force 06.07.2017]

§ 12.  Specification of information

  In case the information received from a payer of social tax in accordance with clause 6 of subsection 1 of § 9 of this Act differs from information received from the register of taxable persons and from the social protection information system for the same period, the insured person has the right to request specification of the information or clarification of the reasons for the differences from the Tax and Customs Board. The Tax and Customs Board is required, not later than within three months as of the date of receipt of an application, to notify the insured person of the specified information or the reasons for the differences in information and of the due date for elimination of such differences.

[RT I, 08.07.2016, 1 – entry into force 01.01.2017]

§ 121.  Receipt of data

  The Tax and Customs Board has the right to receive from the Estonian Health Insurance Fund, for the performance of the functions provided in this Act, the information regarding the creation and termination of the health insurance of a person considered equal to an insured person in accordance with clause 5 of subsection 4 of § 5 of the Health Insurance Act.
[RT I, 11.03.2023, 9 – entry into force 01.04.2023]

§ 13.  Implementation of Act

 (1) The social tax payable in accordance with the Social Tax Act of the Republic of Estonia after the entry into force of this Act is transferred to the bank account of the Tax and Customs Board; the arrears of social tax arising in accordance with the specified Act are collected by the Tax and Customs Board. Upon receipt, the above amounts are transferred to the state pension insurance and health insurance funds without reference to each insured person separately.

 (2) Social tax payable in accordance with the Social Tax Act after the entry into force of this Act is declared, paid and refunded in accordance with the provisions of the specified Act.

 (3) Clause 11 of § 3 of this Act is in force until 31 December 2001.

 (4) In case the person specified in clause 61 of subsection 1 of § 6 of this Act as at 1 January 2007 has been registered as unemployed for over 30 days, social tax is paid for the person as of 1 January 2007.

[RT I 2006, 61, 459 – entry into force 01.01.2007]

 (5) The provisions of this Act concerning a self-employed person entered in the commercial register are applied to a self-employed person registered in the regional structural unit of the Tax and Customs Board during the period of re-registration as of 1 January 2009 until their deletion from the register of taxable persons.

[RT I 2008, 60, 331 – entry into force 01.01.2009]

 (6) As of 1 June 2009 until 31 December 2010, the rate of the share of social tax paid on remunerations specified in clauses 1–4, 6, 8 and 9 of subsection 1 of § 2 and clause 2 of subsection 1 of § 6 of this Act (hereinafter in this section remuneration), which is transferred into the state pension insurance funds as provided in the second sentence of subsection 4 of § 10 amounts to 20 per cent, and not any share of social tax is transferred into the bank account of the registrar of the pension register.

[RT I, 26.06.2017, 1 – entry into force 06.07.2017]

 (7) The rate of the share of social tax paid on 5/12 of the business income of a self-employed person received in 2009, which is transferred into the state pension insurance funds as provided in the third sentence of subsection 41 of § 10 of this Act amounts to 16 per cent, and the rate of the share transferred into the bank account of the registrar of the pension register amounts to 4 per cent. The share of social tax paid on 7/12 of the business income received in 2009 which is transferred into the state pension insurance funds as provided in the third sentence of subsection 41 of § 10 of this Act amounts to 20 per cent, and not any share of social tax is transferred into the bank account of the registrar of the pension register.

[RT I, 26.06.2017, 1 – entry into force 06.07.2017]

 (8) The share of social tax paid on the business income received in 2010 which is transferred into the state pension insurance funds as provided in the third sentence of subsection 41 of § 10 of this Act amounts to 20 per cent, and not any share of social tax is transferred into the bank account of the registrar of the pension register.

[RT I, 26.06.2017, 1 – entry into force 06.07.2017]

 (9) The share of social tax paid on the remuneration and business income received in 2011 which is transferred into the state pension insurance funds as provided in second sentence of subsection 4 of § 10 and the third sentence of subsection 41 of § 10 of this Act amounts to 18 per cent, and the share transferred into the bank account of the registrar of the pension register amounts to 2 per cent.

[RT I, 26.06.2017, 1 – entry into force 06.07.2017]

 (10) In case an insured person specified in this Act is a person born in 1942–1954 who, under subsection 4 of § 671 of the Funded Pensions Act, submitted an application for making contributions, the provisions of subsections 6–9 of this section are not applied to social tax paid on the remuneration and business income received in 2010 and 2011.

[RT I 2009, 26, 161 – entry into force 28.05.2009]

 (11) In case an insured person specified in this Act, who was born in 1955 or later, has submitted an application for making contributions provided in subsection 4 of § 671 of the Funded Pensions Act, the share of social tax paid on the remuneration and business income received in 2014–2017, which is transferred into the state pension insurance funds as provided in the second sentence of subsection 4 of § 10 and the third sentence of subsection § 41 of § 10 of this Act, amounts to 14 per cent, and the share transferred into the bank account of the registrar of the pension register amounts to 6 per cent.

[RT I, 26.06.2017, 1 – entry into force 06.07.2017]

 (12) In case an insured person specified in this Act has submitted an application provided in subsection 1 of § 672 of the Funded Pensions Act, the part of social tax paid on the remuneration and business income received during four years following the submission of the application, which is transferred into the state pension insurance funds as provided in the second sentence of subsection 4 of § 10 and the third sentence of subsection 41 of § 10 of this Act amounts to 14 per cent, and the part transferred into the bank account of the registrar of the pension register amounts to 6 per cent.

[RT I, 26.06.2017, 1 – entry into force 06.07.2017]

 (13) The wording of clause 5 of § 3 of this Act, which entered into force on 1 July 2010, is applied retroactively as of 1 July 2009.

[RT I 2010, 38, 232 – entry into force 01.07.2010]

 (14) In the case provided in subsection 43 of § 61 of the Income Tax Act, the social tax paid on fringe benefits before 1 January 2011 and on income tax paid on these fringe benefits may be deducted from the social tax payable in accordance with clause 7 of subsection 1 of § 2 of this Act.

[RT I, 18.11.2010, 1 – entry into force 01.01.2011]

 (15) The condition of partial or no work ability provided in clause 5 of subsection 1 of § 6 of this Act is deemed to be complied with also in case of a person who has been established to have permanent incapacity for work of at least 40 per cent in accordance with the State Pension Insurance Act.
[RT I, 13.12.2014, 1 – entry into force 01.07.2016 (entry into force amended – RT I, 17.12.2015, 1)]

 (16) A person receiving state pension provided in this Act is also a person to whom the payment of the old-age pension has been suspended in accordance with § 251 of the State Pension Insurance Act.
[RT I, 03.01.2019, 1 – entry into force 01.01.2021]

 (17) The obligation to pay social tax on the monthly rate provided in subsection 2 of § 2 and subsection 2 of § 61 of this Act is not applied in March, April and May 2020.
[RT I, 21.04.2020, 1 – entry into force 01.05.2020, applied retroactively as of 1 March 2020]

 (18) The advance payment for the first quarter of 2020 determined in accordance with clause 1 of subsection 3 of § 9 of this Act is paid to the Tax and Customs Board by the state on behalf of a self-employed person.
[RT I, 21.04.2020, 1 – entry into force. 01.05.2020, applied retroactively as of 1 March 2020]

 (19) In case an insured person specified in this Act is a person born in 1942–1960, who has submitted an application for non-payment of contributions under subsection 1 of § 673 of the Funded Pensions Act, the rate of the share of social tax to be transferred to the state pension insurance funds provided in the second sentence of subsection 4 of § 10 of this Act on the remuneration paid to the person and on the amounts received on the business account of the person from 1 December 2020 until 31 August 2021 is 20 per cent, and a share of social tax is not transferred to the bank account of the registrar of the pensions register.
[RT I, 21.04.2020, 1 – entry into force. 01.07.2020]

 (20) In case an insured person specified in this Act is a self-employed person born in 1942–1960, who has submitted an application for non-payment of contributions under subsection 1 of § 673 of the Funded Pensions Act, the rate of the share of social tax to be paid to the state pension insurance funds provided in the third sentence of subsection 41 of § 10 of this Act paid on one twelfth of the business income of the self-employed person in 2020 and on two thirds of the income received in 2021, is 20 per cent and a share of social tax is not transferred to the bank account of the registrar of the pensions register. The rate of the share of social tax paid on 11/12 of business income received in 2020 and on one third of income received in 2021 to be paid to state pension insurance funds provided in the third sentence of subsection 41 of § 10 of this Act is 16 per cent and the rate of the share to be transferred to the bank account of the registrar of pensions register is 4 per cent.
[RT I, 21.04.2020, 1 – entry into force. 01.07.2020]

 (21) In case the insured person specified in this Act is a person born in 1961 or later, the rate of the share of social tax to be transferred to the state pension insurance funds provided in the second sentence of subsection 4 of § 10 of this Act on the remuneration paid to the person on the amounts received in the business account of the person from 1 July 2020 to 31 August 2021, is 20 per cent and a share of social tax is not transferred to the bank account of the registrar of the pensions register.
[RT I, 21.04.2020, 1 – entry into force. 01.07.2020]

 (22) In case an insured person specified in this Act is a self-employed person born in 1961 or later, the rate of the share of social tax to be transferred to the state pension insurance funds provided in the third sentence of subsection 41 of § 10 of this Act paid on half of the business income of the person received in 2020 and on two thirds of the income received in 2021, is 20 per cent and a share of social tax is not transferred to the bank account of the registrar of the pensions register. The rate of the share of social tax to be paid to the state pension insurance funds provided in the third sentence of subsection 41 of § 10 of this Act paid on half of the business income received in 2020 and on one third of the income received in 2021, is 16 per cent and the rate of the share to be transferred to the bank account of the registrar of the pensions register is 4 per cent.
[RT I, 21.04.2020, 1 – entry into force. 01.07.2020]

§ 14. – § 16. [Omitted from this text.]

§ 17.  Entry into force of Act

 (1) This Act enters into force on 1 January 2001.

 (2) Subsections 2 and 3 of § 7 of this Act enter into force on 1 January 2002.
[RT I, 02.07.2012, 8 – entry into force 01.08.2012]

https://www.riigiteataja.ee/otsingu_soovitused.json