Estonia Payroll

Estonia PayrollTax year 2026

Estonian payroll for tax year 2026: running a monthly payroll for employees and board members of an Estonian employer. Covers the 22% withholding income tax, the flat 2026 basic exemption (EUR 700 a month, EUR 776 at pensionable age, no income taper), the 1.6% employee and 0.8% employer unemployment insurance premiums, the 2%, 4% or 6% funded pension (II pillar) contribution, the 33% employer social tax on the EUR 886 monthly minimum base, the order of deductions, fringe benefits at 22/78, the employment register, form TSD and payment by the 10th, interest at 0.06% a day and coercive fines.

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Estonia Social Contributions

Estonia PayrollTax year 2026

Estonian social contributions for tax year 2026: social tax (sotsiaalmaks), unemployment insurance premiums (töötuskindlustusmakse) and the mandatory funded pension (II pillar, kogumispension), for employers, employees, board members and self-employed persons (FIE). Covers the 33% social tax and how it splits between pension, health and the II pillar, the EUR 886 monthly minimum base and its exceptions, unemployment premiums of 1.6% and 0.8% for 2026 to 2029, II pillar rates of 2%, 4% or 6% and the 30 November switch, the FIE social tax (profit divided by 1.33, annual minimum EUR 3,508.56, maximum EUR 36,867.60), quarterly FIE advances of EUR 877.14, the 1 October balance, form TSD by the 10th, interest at 0.06% a day and fines.

Not yet approved

Built from the law