Estonian Social Security
Our tax guide for freelance contractors working in Estonia
Social security contributions are paid by the employer at a rate of 33% (20% for social insurance and 13% for health insurance) of the gross salary. No ceiling is applicable. Furthermore, employers pay 0.3% and employees pay 0.6% of the gross salary to the unemployment insurance. The employee’s contribution is withheld by the employer and paid with the employer’s contribution to the authorities. Payments have to be made by the 10th day of the calendar month following the month the salary was paid to the individual.