- Income tax withholding rate is 20% (TMS § 4).
- Tax-exempt income is 180 EUR/month (TMS § 23).
- Social tax rate is 33% (SMS § 7).
- Social tax monthly rate is 430 EUR, minimal social obligation is 430 x 33%= 141.90 EUR/month .
(2017 RES § 2,
SMS § 2) - Unemployment insurance tax rates are:
- employees 1,6% (VV määrus nr. 151. § 2).
- employer 0,8% (VV määrus nr. 151. § 3).
- Funded pension payment rate is 2% or 3% for all members and 0% for all non-members. It is possible to check here who have joined the funded pension (KPS § 9).
- The minimum wage is:
- monthly 470 EUR (VV määrus nr. 139).
- hourly 2.78 EUR (VV määrus nr. 139).
