An ordinary Estonian employment contract in 2026. Basic exemption is used with one employer; hourly conversion uses entered paid hours; statutory exceptions to the social-tax minimum exist.
The 2026 Estonia salary calculator derives monthly and hourly values from gross, net or employer cost. Choose a €0–700 monthly basic exemption, 0/2/4/6% II pillar, the pension-age unemployment exception and the social-tax minimum.
2026 payroll inputs
Income tax is 22%. Employee unemployment insurance is 1.6% and the employer rate is 0.8%; the employee 1.6% is not withheld after pension age or for early/flexible old-age pension. II pillar is 0%, 2%, 4% or 6%. A written application allows €0–700 of general monthly basic exemption with one employer.
Monthly and hourly conversion
Hourly values are converted using the entered paid hours for that month; the default is 168. This is not a fixed norm for every month. From 2026-04-01 the full-time minimum wage is €946/month or €5.67/hour.
Basic exemption and II pillar comparison
The comparison keeps gross pay constant and shows net pay with €0 and €700 exemption, plus contribution and net pay for II pillar 0/2/4/6%. A share link contains only calculator choices and amounts in the URL; no name, email, personal code or other personal data is requested.
Social-tax minimum and scope
The 2026 monthly social-tax base is €886 and the ordinary minimum obligation is €292.38. Statutory exceptions exist, so the minimum can be switched off explicitly. The tool excludes fringe benefits, sickness pay, III pillar, multiple employers, foreign contracts and the full set of exceptions.
Examples
Official EMTA example: €2200 gross
With €700 exemption and 2% II pillar: social tax €726, II pillar €44, employee unemployment €35.20, employer unemployment €17.60, income tax €312.58 and net pay €1808.22.
€12/hour and 168 paid hours
Gross is €2016/month. With €700 exemption and 2% II pillar, net is about €1669.87/month or €9.94/hour; employer cost is about €2697.41/month.
€500 gross and the social-tax minimum
When the minimum obligation applies, social tax is €292.38 (€886 × 33%), not €165. Disable it only when an official exception applies.
This calculation is informational and based on 2026 tax rates (source: Estonian Tax and Customs Board). The exact amount is confirmed by the EMTA. This is not tax advice.