Persons for whom social tax is paid or who pay social tax themselves

The tax is paid by the employer or the person themselves

All natural and legal persons that employ other people must register data on the employment record of their employees in the employment register of the Tax and Customs Board.

The tax is paid by the state, local government, or artistic association 

The following persons that live in Estonia according to the population register have the right to health insurance.

You can check the validity of your health insurance in the service ‘My current account with the Health Insurance Fund’ of the state portal, by phoning the Health Insurance Fund’s customer service (+372) 669 6630.

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