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Employment Register Obligations

Any activity that is based on an employment contract or another contract where proprietary benefit can be presumed is considered employment in Estonia.

Therefore, you need to register your foreign employees both EU and non-EU/EEA employees in the Employment Register with the Estonian Tax and Customs Board. This is solely your responsibility as an employer.

You can register the employment via the e-Tax Board or by visiting an Estonian Tax and Customs Board office. Additional information about registration of employment is available on the Estonian Tax and Customs Board website.

The Employment Register is an important source of information – in relation to foreign employees – for various Estonian authorities:

Please do not confuse registration in the Employment Register with the registration of an employee for tax residency or payroll purposes OR with the registration of an employee’s place of residence OR with the registration of short-term employment of visa holders with the Police and Border Guard Board.

 

Basis for registration

For registration purposes, the employee has to have an Estonian ID code before starting work in Estonia. However, there is a possibility to register the employee using their date of birth (but only up to 5 days!). In that case, the employee will not receive any social-security coverage in Estonia.

 

Time for registration

An employee should be registered in the employment register with the Tax and Customs Board at the very latest when he or she commences work.

The same procedure applies to non-resident employees. You have 10 calendar days from the occurrence-date to record the suspension – or termination – of employment.

Upon registering the employee in the employment register, the following data is required:

Take note: the following data is required for registering the employment of a non-EU/EEA national or a person with unspecified citizenship who is working on the basis of a visa or temporary-residence permit: