Employee with a contract under the law of obligations, member of a management or controlling body of a legal person
In order to get health insurance, social tax must be paid for by all payers in one month or altogether in the amount of at least the monthly rate of social taxfor the person receiving remuneration or service fees on the basis of a contract under the law of obligations or for the member of a management or controlling body of a legal person.
In 2024, the monthly rate is 725 euros and the minimum amount of social tax is 239.25 euros per month.
The Tax and Customs Board will submit data on the persons for whom the minimum amount of social tax has been paid to the Health Insurance Fund on the day following the day that the declaration of income and social tax (Form TSD) is submitted. Additional information is available on the website of the Tax and Customs Board.
Insurance takes effect on the day following the submission deadline of the TSD (Income and Social Tax, mandatory funded pension, and unemployment insurance contribution declaration).
Insurance is suspended within one month if, at the next due date of the declaration, the minimum requirement of social tax is not met.
In order to prevent the interruption of health insurance, please submit the declarations in a timely manner.
You can check the validity of your health insurance in the service ‘My current account with the Health Insurance Fund’ of the state portal eesti.ee, by phoning the Health Insurance Fund’s customer service (+372) 669 6630.