Employee with a contract under the law of obligations, member of a management or controlling body of a legal person
To be eligible for health insurance, the social tax paid for the person in one month for the recipient of remuneration for work or services under a contract under the law of obligations or a member of the management or controlling body of a legal person, either separately or as the sum of all payers, must at least meet the minimum amount of the monthly social tax rate.
In 2025, the monthly rate is 820 euros, and the minimum amount of social tax is 270.60 euros.
The Tax and Customs Board will submit data on people for whom at least the minimum amount of social tax has been received to the Health Insurance Fund on the day following the deadline for submitting the TSD declaration (income and social tax, mandatory funded pension, and unemployment insurance contribution declaration). The due date for paying social tax and submitting the TSD is the 10th of the month following the month of payment. If the 10th falls on a weekend or public holiday, the deadline for submitting the TSD is the first working day following the holiday. For more information, please contact 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).
Health insurance is established for one month (from the due date of the TSD to the next due date of the TSD) and an additional month of so-called guarantee period is added to it.
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.