Estonia employer cost calculator 2026
The employer's total cost is the gross salary plus the taxes the employer pays on top of it: 33 per cent social tax and 0.8 per cent unemployment insurance. Neither reduces the employee's take-home pay — both are added to the gross.
- Gross salary
- €2,000.00
- Social tax (33%)
- €660.00
- Unemployment insurance (0.8%)
- €16.00
- Employee takes home
- €1,657.84
Rates and thresholds
- Social tax
- 33% of gross
- Unemployment insurance (employer)
- 0.8%
- Total cost multiplier
- gross × 1.338
- Social tax minimum base
- €886
- Minimum social tax per month
- €292.38
What does an employee cost an employer?
The total is the gross salary times 1.338: 33 per cent social tax and 0.8 per cent unemployment insurance sit on top of the gross. On a €1,000 gross salary the employer pays €1338.00. The employee's net is worked out downwards from the gross instead, and neither of these appears in it.
Why does social tax have a minimum?
Social tax funds health insurance and the state pension, and health insurance is not partial — a person is either covered or not. Hence the €886 monthly base: below that salary the employer still pays tax on that amount, which is €292.38 a month. A part-time employee is therefore proportionally more expensive than a full-time one.
Related calculators
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- Gross salary calculator
- Social tax calculator
- Income tax calculator
- Holiday pay calculator
- Sick pay calculator