sisuettevõtte

Sisuettevõtte is an Estonian term that translates to "own-account worker" or "self-employed person" in English. It refers to an individual who is engaged in economic activity independently, without being employed by another company or individual. This type of worker is responsible for their own business operations, including marketing, sales, and customer service. They typically manage their own finances, pay their own taxes, and are not entitled to employee benefits such as paid leave or sick pay, unless they choose to provide them for themselves.

In Estonia, sisuettevõtte status can be adopted by individuals operating as sole proprietors (füüsilisest isikust ettevõtja - FIE) or through small companies where the individual is the primary owner and operator. The key characteristic is the direct control and personal responsibility over the business activities. This model allows for flexibility and autonomy but also places the burden of risk and administration on the individual. Sisuettevõtte are a significant part of the Estonian economy, contributing to entrepreneurship and innovation across various sectors. Their legal and tax obligations are defined by Estonian law, and they often interact with state agencies for registration and compliance.