kindlustustasusid
Kindlustustasusid are mandatory insurance contributions in Estonia that fund the public social protection system. They cover a range of programs, including pension insurance, health insurance, unemployment benefits, parental and other social securities. The contributions are collected by the Tax and Customs Board and are typically calculated as a percentage of gross income. In practice, employers usually withhold these payments from employees’ wages and remit them on their behalf; self-employed persons and certain other groups may pay directly or through their own reporting obligations. The exact components and rates are established by law and can change over time.
The main elements commonly associated with kindlustustasusid include a social security contribution (sotsiaalkindlustusmaks), which funds state
Compliance is mandatory for employers and residents who owe the contributions, with penalties possible for late