Estonia Social Security Contributions (Social Tax, Unemployment Insurance, II-Pillar Pension)
Asked about Estonian social security contributions, social tax (sotsiaalmaks), unemployment insurance premiums (töötuskindlustusmakse), or mandatory funded pension (II-pillar / kogumispension) for employers, employees, board members, or self-employed (FIE).
What this covers — Estonia, 2025
- Required inputs and refusal catalogue
- Payment pattern library
- Worked examples
- Tier 1 rules
- Tier 2 catalogue
- Excel working paper template
- Bank statement reading guide
- Onboarding fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Estonia Social Security Contributions (Social Tax, Unemployment Insurance, II-Pillar Pension) automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Estonia accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Estonia to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Estonia →Depends on
About
Use this skill whenever asked about Estonian social security contributions, social tax (sotsiaalmaks), unemployment insurance premiums (töötuskindlustusmakse), or mandatory funded pension (II-pillar / kogumispension) for employers, employees, board members, or self-employed (FIE). Trigger on phrases like "how much social tax do I pay in Estonia", "Estonian payroll on-cost", "sotsiaalmaks 33%", "employer cost above gross", "II pillar pension contribution", "unemployment insurance premium", "minimum social tax base", "Form TSD", "FIE social tax", "Estonia net salary calculation", "what is the employer cost on top of salary", or any question about Estonian social charges. Also trigger when classifying bank-statement transactions that relate to EMTA (Maksu- ja Tolliamet) tax payments, Töötukassa unemployment premiums, or II-pillar pension transfers from Estonian banks (Swedbank, SEB, LHV, Luminor). Also trigger when computing Estonian payroll where the 22% flat income tax, the basic exemption (maksuvaba tulu), and the social tax floor interact. This skill covers social tax (33%), unemployment insurance (employee 1.6% + employer 0.8%), II-pillar funded pension (2/4/6%), the minimum monthly social tax base, the 22% flat PIT, the basic exemption, Form TSD filing, FIE advance payments, bank-statement classification patterns, and edge cases. ALWAYS read this skill before touching any Estonian social-contribution or payroll-charge work.
The full rule
The complete, step-by-step rules for Estonia Social Security Contributions (Social Tax, Unemployment Insurance, II-Pillar Pension) — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Estonia tax skills
Other Estonia computations in the OpenAccountants library.