Payroll

Payroll — guides for Estonian businesses

Payroll: Start with the guide that matches your situation in Estonia.

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19 guides in this topic

Updated when new published guides are added.

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Payroll 2026-09-25

TSD from October 2026: Estonia's New Reporting Rules

The change starts on 1 October 2026. TSD Annexes 1 and 2 move into a combined payments view. XBRL GL replaces the old XML structure, while the current CSV upload remains a temporary option until the end of 2027. Manual...

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An empty office chair beside a desk during an agreed unpaid absence

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Payroll 2026-09-25

Unpaid Leave in Estonia: Employer Tax and Payroll Rules

Engraved hands pass a blank loan document above a balance with accumulating brass discs

Payroll 2026-09-23

Employee Loan Estonia: Interest and Fringe Benefit Tax

An Estonian private limited company (OÜ) must not lend to its own management board member: Commercial Code § 159(1)(4) prohibits it. The same prohibition applies to...

Encaustic wax relief of a boardroom chair and a payment band dividing into tax paths

Payroll 2026-09-09

Board Member Pay in Estonia: Taxes and EUR 2,000 Example

A resident board member's fee is generally subject to 22% withheld income tax, 33% employer social tax and funded-pension contribution when the person is obligated...

Cyanotype calendar of twelve months linked by a brass timekeeping mechanism

Payroll 2026-09-07

Working Hours in Estonia 2027: Monthly Payroll Norms

For an ordinary full-time Monday-to-Friday schedule, Estonia has 2,020 standard working hours in 2027. The monthly figures range from 149 hours in February to 176...

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Payroll

Glass calendar installation showing a salary payment moved back from the weekend

Payroll 2026-09-04

Estonia Minimum Wage 2026: EUR 946 from 1 April 2026

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Payroll — guides for Estonian businesses

TSD from October 2026: Estonia's New Reporting Rules

Explore topics

Latest updates

Unpaid Leave in Estonia: Employer Tax and Payroll Rules

Employee Loan Estonia: Interest and Fringe Benefit Tax

Board Member Pay in Estonia: Taxes and EUR 2,000 Example

Working Hours in Estonia 2027: Monthly Payroll Norms

Payroll

Salary Payday in Estonia: Weekends, Holidays and Deadlines

Redundancy Pay Estonia: Notice Periods and Worked Example

Public Holiday Pay Estonia: Double Pay and Time Off

Overtime Pay Estonia: Rates, Time Off and Payroll Example

Final Pay in Estonia: Wages, Leave and Deadlines Explained

Employment Register Estonia: Employer Registration Guide

Employment Contract vs Service Contract in Estonia

Business Trip Allowance Estonia 2026: Worked Example

Vacation Pay in Estonia: Employer Payroll Checklist

Sick Leave Payroll Estonia: Employer Month-End Checklist

Minimum Social Tax Estonia 2026: Employer Checklist

First Employee Payroll Setup in Estonia: Owner Checklist

Estonia Minimum Wage 2026: EUR 946 from 1 April 2026

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