From 1 January 2019 the working time rate must be recorded in the Estonian employment register. The working time rate can be set between 0.01 and 1.00.

Working time rates other than 1 that have been indicated on the tax declarations TSD for November have been automatically transferred to employment entries in the employment register. If the working time has not been marked in the declaration, the default working time rate of 1 will be displayed on the employment entry. In future, there is no need to mark the working time rates on declarations TSD.

A new type of employment is a 'FIE spouse with social tax obligations', for which a sole proprietor shall make an entry in the employment register with regard to his/her spouse who participates in the FIE’s business activity (entered in the commercial register). If a FIE ends or suspends his or her activities, he/she must also end or suspend the employment of his/her spouse in the employment register.

From 1 June 2019, the addition of occupational titles and the place of work address will become mandatory in the employment register. From June, employments can no longer be registered without adding an occupational title and the place of work address, and existing employment entries cannot be changed or terminated unless the occupational title and place of work address are marked.

Occupational titles and place of work addresses must be added to the existing  employment entries by 30 June 2019 at the latest. The occupational title must be determined according to the job classification of Statistics Estonia, available online here.

Tax and Customs Board has also prepared instructions on how to determine the place of work address and occupational titles in the employment register. 


Source: Tax and Customs Board