Persons for whom social tax is paid or who pay social tax themselves

The tax is paid by the employer or the person themselves

All natural and legal persons that employ other people must register data on the employment record of their employees in the employment register of the Tax and Customs Board.

• employees with an employment contract
• employees with a contract under the law of obligations, members of a management or controlling body of a legal person
• owners of an entrepreneur account
• self-employed persons, notaries, enforcement agents
• spouse or registered partner participating in the activities of a sole proprietor
• officials, active servicemen, members of the Riigikogu, the President of the Republic, members of the Government of the Republic, judges, the Chancellor of Justice, the Auditor General, members of local government councils, members of rural municipality and city governments, rural municipality or city district elder

The tax is paid by the state, local government, or artistic association 

The following persons that live in Estonia according to the population register have the right to health insurance.

• conscripts
• recipients of spouse allowance, non-working spouse of the President of the Republic, non-working spouses accompanying officials or persons in active service
• recipients of family benefits
• spouses dependent upon an insured person (through children)
• recipients of social benefits 
• beneficiaries of the allowance for the carer of a person with a disability
• beneficiaries of the allowance of a rescue servant
• persons registered in the Unemployment Insurance Fund
• beneficiaries of unemployment insurance benefit
• beneficiaries of doctoral allowance
• beneficiaries of international protection of pensionable age
• beneficiaries of support for creative activity