- Country Guide
- Estonia
Estonia
Last Update by Marta, 10 Jan 2025
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Exchange Rate
15 Jan 2025
Cost of Living
Indicative value for a working adult in a city: Tallinn
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (EUR) |
|---|---|
| McDonalds Set Meal | 9 |
| Monthly Train and Bus Tickets | 30 |
| 3 Bedrooms Rental (City Center) | 1,187.93 |
| 3 Bedrooms Rental (Outskirt) | 898.40 |
Current Inflation Rate
4.1%
Wage
Minimum Wages
- 886 EUR per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (EUR) |
|---|---|
|
Entry-Level
Fresh Graduate
|
940 |
|
Mid-Level
5 Years
|
1,200 |
|
Experienced & Managerial Level
10 Years
|
1,800 |
|
Specialized & Senior-Level
15 Years
|
2,500 |
Annual Salary Growth
9.7%
Statutory Contribution
All contributions are paid by the employer to the Tax and Customs Office (Maksu- js Toliamet).
Must be paid monthly by the 10th of the following month.
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
|
Social Tax (Pension insurance and Health insurance) |
33% 20% Health Insurance 13% Pension Insurance |
- |
All staff Minimum social tax obligation is 725 EUR |
| Unemployment insurance | 0.8% | 1.6% |
All staff Rate valid from January 1, 2015 31st December 2027 |
| Compulsory accumulative pension scheme | - | 2% | Mandatory for all resident staff born after 31 December 1982 |
Other Benefit
Other common employment benefits in Estonia include:
- Fitness allowance: 100 EUR / quarter
- Home-work travel allowance: Around 30 EUR /month
- Contributions to the 3rd pension pillar: Maximum 15% gross salary
- Private Health Insurance: Around EUR 400/year
Income Tax
Residents
-
Tax period: 1st January - 31st December
Filing Due Date: 30th April the following year - Flat rate: 20%
Non-residents
- Depends on the double taxation agreement between countries. Typically, only income originating in Estonia is taxed, the rate is same as residents
-
A tax resident is an individual who meets one of following criteria:
- Residence in Estonia for at least 183 days in a calendar year
Working Hours
Statutory
40 hours
8 hours a day , 5 days a week
Typical practice
40 hours
Monday - Friday
Overtime
Maximum 200 overtime hours per year
- Time off/ overtime payment : 150% salary
Employment Contract
Permanent
Contract Format
In writing, in Estonian and signed by both parties (by hand or digitally)
Payroll Currency
EUR
Probation
Up to 4 months
Contract Period
No minimum duration
Termination
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - 15 calendar days | - 15 calendar days | - 15 calendar days |
| Notice Period - Regular | - 30 days | - Under 1 year service:15 calendar days - 1-5 years' service: 30 calendar days - 5-10 years' service: 60 calendar days - 10 or more years' service: 90 calendar days | - Under 1 year service:15 calendar days - 1-5 years' service: 30 calendar days - 5-10 years' service: 60 calendar days - 10 or more years' service: 90 calendar days |
| Severance Pay | - | - Dismissal due to redundancy and collective economic lay offs - Up to 5 years' service: 1 month average salary - 5-10 years' service: 2 months average salary - Over 10 years' service: 3 months average salary | Severance: - Dismissal due to redundancy and collective economic lay offs - Up to 5 years' service: 1 month average salary - 5-10 years' service: 2 months average salary (first month paid by employer, second paid by government) - Over 10 years' service: 3 months average salary (first month paid by employer) |
Public Holiday
12 days
Country Level
| Date | Name |
|---|---|
| 01 Jan | New Year's Day |
| 24 Feb | Independence Day |
| 18 Apr | Good Friday |
| 20 Apr | Easter Sunday |
| 01 May | Labor Day |
| 08 Jun | Pentecost |
| 23 Jun | Victory Day |
| 24 Jun | Midsummer Day |
| 20 Aug | Independence Restoration Day |
| 24 Dec - 26 Dec | Christmas Day |
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave | 28 calendar days |
All staff with 6 month's service. |
| Sick Leave |
182 days 240 days for tuberculosis |
All staff who are sick or have a sick family member insured under the Health Insurance Fund |
| Maternity Leave | 100 calendar days | All expectant mothers |
| Paternity Leave | 30 calendar days | All expectant fathers, until the child turns 3 |
| Shared Parental Leave | 475 calendar days shared between parents | All staff until the child turns 3, both parents can take leave together |
| Adoption Leave | 70 calendar days | All staff adopting a child under 18 |
| Child Leave | 10 working days per year, per parent for each child | All staff until the child reaches 14 |
Reference
- https://www.numbeo.com/cost-of-living/in/Tallinn
- https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/social-tax
- https://www.riigiteataja.ee/en/eli/ee/Riigikogu/act/522122023008/consolide
- https://www.riigiteataja.ee/akt/122032013001&SearchCurrent
- https://taxsummaries.pwc.com/estonia/individual/income-determination
- https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/contributions-mandatory-funded-pension
- https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/tootuskindlustusmakse
- https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/maksumaarad
- https://www.tooelu.ee/et/24/tooaeg
- https://www.tooelu.ee/et/175/tootasu
- https://www.tervisekassa.ee/inimesele/huvitised/haigushuvitis
- https://sotsiaalkindlustusamet.ee/perehuvitised-ja-muud-toetused/perehuvitiste-ulevaade/isa-vanemahuvitis-ja-isapuhkus#isa-vanemahuvitise-s
- https://www.sotsiaalkindlustusamet.ee/en/news/changes-parental-benefits-and-parental-leave-system-coming-force-1-april-will-offer-families#:~:text=Parents%20can%20now%20receive%20up%20to%2060%20days,total%20of%2020%20days%20per%20child%20per%20family.
- https://www.tooelu.ee/en/31/unilateral-termination-employment-contract#declaration-of-cancellation
- https://www.tooelu.ee/en/63/leaves-parents
- https://www.riigiteataja.ee/en/eli/ee/522122021008/consolide/current
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Contact UsCountry Guide - Estonia
Last updated: 10 Jan 2025
Exchange Rate
Currency (EUR)
- 1 CNY = 0.185 EUR
- 1 USD = 1.32 EUR
Other currencies can be retrieved via the country guide link above.
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Labor Cost Calculator
To know the total employer cost for hiring a staff with certain salary, please go to our main site: https://marcopayroll.com
Cost of Living
Indicative value for a working adult in a city: Tallinn
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (EUR) |
|---|---|
| McDonalds Set Meal | 9 |
| Monthly Train and Bus Tickets | 30 |
| 3 Bedrooms Rental (City Center) | 1,187.93 |
| 3 Bedrooms Rental (Outskirt) | 898.40 |
Current Inflation Rate
4.1%
Wage
Minimum Wages
- 886 EUR per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (EUR) |
|---|---|
|
Entry-Level
Fresh Graduate
|
940 |
|
Mid-Level
5 Years
|
1,200 |
|
Experienced & Managerial Level
10 Years
|
1,800 |
|
Specialized & Senior-Level
15 Years
|
2,500 |
Annual Salary Growth
9.7%
Statutory Contribution
All contributions are paid by the employer to the Tax and Customs Office (Maksu- js Toliamet).
Must be paid monthly by the 10th of the following month.
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
|
Social Tax (Pension insurance and Health insurance) |
33% 20% Health Insurance 13% Pension Insurance |
- |
All staff Minimum social tax obligation is 725 EUR |
| Unemployment insurance | 0.8% | 1.6% |
All staff Rate valid from January 1, 2015 31st December 2027 |
| Compulsory accumulative pension scheme | - | 2% | Mandatory for all resident staff born after 31 December 1982 |
Other Benefit
Other common employment benefits in Estonia include:
- Fitness allowance: 100 EUR / quarter
- Home-work travel allowance: Around 30 EUR /month
- Contributions to the 3rd pension pillar: Maximum 15% gross salary
- Private Health Insurance: Around EUR 400/year
Income Tax
Residents
-
Tax period: 1st January - 31st December
Filing Due Date: 30th April the following year - Flat rate: 20%
Non-residents
- Depends on the double taxation agreement between countries. Typically, only income originating in Estonia is taxed, the rate is same as residents
-
A tax resident is an individual who meets one of following criteria:
- Residence in Estonia for at least 183 days in a calendar year
Working Hours
Statutory
40 hours
8 hours a day , 5 days a week
Typical practice
40 hours
Monday - Friday
Overtime
Maximum 200 overtime hours per year
- Time off/ overtime payment : 150% salary
Employment Contract
Fixed-Term
Used for seasonal activities, replacing staff that are sick or on maternity and temporary increases in work activities
Probation
Maximum 4 months
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - 15 calendar days | - 15 calendar days | - 15 calendar days |
| Notice Period - Regular | - 30 days in writing with reasons | - Under 1 year service: 15 calendar days - 1-5 years' service: 30 calendar days - 5-10 years' service: 60 calendar days - Over 10 years' service: 90 calendar days | - Under 1 year service: 15 calendar days - 1-5 years' service: 30 calendar days - 5-10 years' service: 60 calendar days - Over 10 years' service: 90 calendar days |
| Severance Pay | - | - Dismissal due to redundancy and collective economic lay offs - Up to 5 years' service: 1 month average salary - 5-10 years' service: 2 months average salary - Over 10 years' service: 3 months average salary | Severance: - Dismissal due to redundancy and collective economic lay offs - Up to 5 years' service: 1 month average salary - 5-10 years' service: 2 months average salary (first month paid by employer, second paid by government) - Over 10 years' service: 3 months average salary (first month paid by employer) |
Permanent
Probation
Up to 4 months
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - 15 calendar days | - 15 calendar days | - 15 calendar days |
| Notice Period - Regular | - 30 days | - Under 1 year service:15 calendar days - 1-5 years' service: 30 calendar days - 5-10 years' service: 60 calendar days - 10 or more years' service: 90 calendar days | - Under 1 year service:15 calendar days - 1-5 years' service: 30 calendar days - 5-10 years' service: 60 calendar days - 10 or more years' service: 90 calendar days |
| Severance Pay | - | - Dismissal due to redundancy and collective economic lay offs - Up to 5 years' service: 1 month average salary - 5-10 years' service: 2 months average salary - Over 10 years' service: 3 months average salary | Severance: - Dismissal due to redundancy and collective economic lay offs - Up to 5 years' service: 1 month average salary - 5-10 years' service: 2 months average salary (first month paid by employer, second paid by government) - Over 10 years' service: 3 months average salary (first month paid by employer) |
Public Holiday
12 days
2025
| Date | Name |
|---|---|
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave | 28 calendar days |
All staff with 6 month's service. |
| Sick Leave |
182 days 240 days for tuberculosis |
All staff who are sick or have a sick family member insured under the Health Insurance Fund |
| Maternity Leave | 100 calendar days | All expectant mothers |
| Paternity Leave | 30 calendar days | All expectant fathers, until the child turns 3 |
| Shared Parental Leave | 475 calendar days shared between parents | All staff until the child turns 3, both parents can take leave together |
| Adoption Leave | 70 calendar days | All staff adopting a child under 18 |
| Child Leave | 10 working days per year, per parent for each child | All staff until the child reaches 14 |
Reference
- https://www.numbeo.com/cost-of-living/in/Tallinn
- https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/social-tax
- https://www.riigiteataja.ee/en/eli/ee/Riigikogu/act/522122023008/consolide
- https://www.riigiteataja.ee/akt/122032013001&SearchCurrent
- https://taxsummaries.pwc.com/estonia/individual/income-determination
- https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/contributions-mandatory-funded-pension
- https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/tootuskindlustusmakse
- https://www.emta.ee/ariklient/maksud-ja-tasumine/tulumaks-ja-sotsiaalmaks/maksumaarad
- https://www.tooelu.ee/et/24/tooaeg
- https://www.tooelu.ee/et/175/tootasu
- https://www.tervisekassa.ee/inimesele/huvitised/haigushuvitis
- https://sotsiaalkindlustusamet.ee/perehuvitised-ja-muud-toetused/perehuvitiste-ulevaade/isa-vanemahuvitis-ja-isapuhkus#isa-vanemahuvitise-s
- https://www.sotsiaalkindlustusamet.ee/en/news/changes-parental-benefits-and-parental-leave-system-coming-force-1-april-will-offer-families#:~:text=Parents%20can%20now%20receive%20up%20to%2060%20days,total%20of%2020%20days%20per%20child%20per%20family.
- https://www.tooelu.ee/en/31/unilateral-termination-employment-contract#declaration-of-cancellation
- https://www.tooelu.ee/en/63/leaves-parents
- https://www.riigiteataja.ee/en/eli/ee/522122021008/consolide/current
Contact Info
-
Singapore (Headquarters)
8 Marina Boulevard, MBFC Tower 1, #11-01, Singapore, 018981
+65 6653 4334 -
China (Headquarters)
79 Jianguo Road, China Central Place Tower 2, #09-52, Beijing, 100025
+86 10 6580 0555 -
China (Service Center)
23 Dagong Street, Eton Place Tower 2, Unit 1808, Dalian, 116001
-
United States
445 S Figueroa St, 31st Floor, Los Angeles, California, 90071
-
United Kingdom
71 - 75 Shelton Street, London, England GB
-
Netherlands
Vijzelstraat 68, 1017 HL, Amsterdam
-
Australia
Level 22, Salesforce Tower, 180 George Street, Sydney, NSW 2000