põhipalk

Põhipalk is an Estonian term for the base salary or base wage of an employee. It represents the main part of remuneration defined in an employment contract or a collective agreement, and does not include supplementary payments such as bonuses, allowances, or overtime pay.

The amount of põhipalk is typically determined by factors such as job level or classification, required qualification, experience, and sometimes performance expectations. It can be set within wage scales used by an employer, or negotiated in collective agreements. In many cases the base wage is reviewed and adjusted periodically, for example to reflect inflation, changes in market conditions, or new agreements between employers and employees.

Põhipalk forms the gross wage base from which additional earnings and statutory deductions are calculated. Supplements such as lisatasu (additional pay), bonuses, and overtime compensation are added to the põhipalk to form the total gross wage. Taxation and social contributions are then applied to the total gross wage, so the põhipalk influences overall take‑home pay indirectly through its share in the gross amount.

Variations of põhipalk occur across sectors and organizations. Some industries or unions may specify minimum base levels for certain job classifications within collective agreements. In practice, the term helps distinguish the stable, contractually agreed core of earnings from variable or conditional components of pay.