{"id":2823,"date":"2026-06-10T10:13:47","date_gmt":"2026-06-10T07:13:47","guid":{"rendered":"https:\/\/ariportaal.ee\/?page_id=2823"},"modified":"2026-06-10T21:14:57","modified_gmt":"2026-06-10T18:14:57","slug":"salary-calculator","status":"publish","type":"page","link":"https:\/\/ariportaal.ee\/en\/salary-calculator\/","title":{"rendered":"Salary Calculator"},"content":{"rendered":"\n<style data-wp-block-html=\"css\">\n@import url('https:\/\/fonts.googleapis.com\/css2?family=Lato:wght@400;700;900&display=swap');\n#apk-palgakalkulaator{--apk-accent:#7D8AFF;--apk-accent-deep:#5C6BF5;--apk-ink:#2A2D3A;--apk-muted:#8A90A6;--apk-line:#ECEDF6;--apk-bg:#F6F7FC;--apk-soft:#EFF1FD;\n  max-width:100%;width:100%;margin:20px auto 0;font-family:'Lato',-apple-system,BlinkMacSystemFont,\"Segoe UI\",Roboto,Helvetica,Arial,sans-serif;color:var(--apk-ink);line-height:1.5;-webkit-font-smoothing:antialiased;box-sizing:border-box}\n#apk-palgakalkulaator *,#apk-palgakalkulaator 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.apk-seg-btn.apk-active{background:var(--apk-accent);color:#fff;box-shadow:0 4px 12px rgba(125,138,255,.40)}\n#apk-palgakalkulaator .apk-inputs{display:flex;flex-direction:column;gap:1rem}\n#apk-palgakalkulaator .apk-label{display:block;font-size:.85rem;font-weight:700;margin-bottom:.4rem;color:var(--apk-ink)}\n#apk-palgakalkulaator .apk-help{display:inline-flex;align-items:center;justify-content:center;width:16px;height:16px;border-radius:50%;background:var(--apk-soft);color:var(--apk-accent);font-size:.72rem;font-weight:900;cursor:pointer;margin-left:.25rem;vertical-align:middle}\n#apk-palgakalkulaator .apk-input-wrap{position:relative;display:flex;align-items:center}\n#apk-palgakalkulaator .apk-input-wrap input{width:100%;padding:.85rem 2.4rem .85rem 1rem;font-family:inherit;font-size:1.15rem;font-weight:700;border:1.5px solid var(--apk-line);border-radius:14px;outline:none;transition:.18s;background:var(--apk-bg);color:var(--apk-ink)}\n#apk-palgakalkulaator .apk-input-wrap input::placeholder{color:#b6bacb;font-weight:400}\n#apk-palgakalkulaator .apk-input-wrap input:focus{border-color:var(--apk-accent);background:#fff;box-shadow:0 0 0 4px rgba(125,138,255,.16)}\n#apk-palgakalkulaator .apk-field-main .apk-input-wrap input{border-color:#d8dcf6}\n#apk-palgakalkulaator .apk-suffix{position:absolute;right:1rem;color:var(--apk-muted);font-size:1.05rem;font-weight:700;pointer-events:none}\n#apk-palgakalkulaator .apk-options{margin-top:1.3rem;padding-top:1.2rem;border-top:1px solid var(--apk-line);display:flex;flex-direction:column;gap:.7rem}\n#apk-palgakalkulaator .apk-opt-row{display:flex;align-items:center;justify-content:space-between;flex-wrap:wrap;gap:.5rem;margin-bottom:.25rem}\n#apk-palgakalkulaator .apk-opt-label{font-size:.9rem;font-weight:700}\n#apk-palgakalkulaator .apk-check{display:flex;align-items:center;gap:.55rem;font-size:.92rem;color:var(--apk-ink);cursor:pointer}\n#apk-palgakalkulaator .apk-check input{width:18px;height:18px;accent-color:var(--apk-accent);cursor:pointer;flex:none}\n#apk-palgakalkulaator .apk-result{margin-top:0}\n#apk-palgakalkulaator .apk-hero{background:linear-gradient(135deg,var(--apk-accent),var(--apk-accent-deep));border-radius:18px;padding:1.5rem 1rem;text-align:center;box-shadow:0 10px 26px rgba(125,138,255,.34);margin-bottom:1.2rem}\n#apk-palgakalkulaator .apk-hero-caption{display:block;font-size:.82rem;font-weight:700;letter-spacing:.06em;text-transform:uppercase;color:rgba(255,255,255,.85);margin-bottom:.25rem}\n#apk-palgakalkulaator .apk-hero-value{display:block;font-size:2.6rem;font-weight:900;color:#fff;line-height:1.05}\n#apk-palgakalkulaator .apk-table{font-size:.93rem}\n#apk-palgakalkulaator .apk-trow{display:grid;grid-template-columns:1fr auto auto;gap:.6rem;align-items:baseline;padding:.55rem 0;border-bottom:1px solid var(--apk-line)}\n#apk-palgakalkulaator .apk-trow>span:nth-child(2){min-width:92px;text-align:right;font-weight:700;white-space:nowrap}\n#apk-palgakalkulaator .apk-trow>span:nth-child(3){min-width:52px;text-align:right;color:var(--apk-muted);font-size:.85rem;font-weight:700;white-space:nowrap}\n#apk-palgakalkulaator .apk-thead{border-bottom:1.5px solid var(--apk-line);font-size:.72rem;text-transform:uppercase;letter-spacing:.05em;color:var(--apk-muted);padding-bottom:.4rem}\n#apk-palgakalkulaator .apk-thead>span{font-weight:800!important}\n#apk-palgakalkulaator .apk-tgroup{font-weight:800;border-bottom:0;margin-top:.35rem}\n#apk-palgakalkulaator .apk-tgroup>span:nth-child(2){font-weight:800}\n#apk-palgakalkulaator .apk-trow-total{border-bottom:0;margin-top:.6rem;padding:.85rem 1rem;background:var(--apk-soft);border-radius:14px;font-weight:900;font-size:1.08rem}\n#apk-palgakalkulaator .apk-trow-total>span:nth-child(2){color:var(--apk-accent-deep);font-weight:900}\n#apk-palgakalkulaator .apk-trow-total>span:nth-child(3){color:var(--apk-accent)}\n#apk-palgakalkulaator .apk-socmin-note{margin:1rem 0 0;font-size:.85rem;color:#8a6d00;background:#fff7e3;border:1px solid #f1e0a6;padding:.65rem .85rem;border-radius:12px}\n#apk-palgakalkulaator .apk-note{margin-top:1rem;font-size:.84rem;color:var(--apk-muted);background:var(--apk-bg);padding:.85rem .95rem;border-radius:12px}\n#apk-palgakalkulaator .apk-note strong{color:var(--apk-ink)}\n@media(max-width:760px){\n  #apk-palgakalkulaator{max-width:680px}\n  #apk-palgakalkulaator .apk-card{grid-template-columns:1fr;gap:1.5rem}\n}\n@media(max-width:480px){\n  #apk-palgakalkulaator .apk-card{padding:1.2rem}\n  #apk-palgakalkulaator .apk-hero-value{font-size:2.1rem}\n  #apk-palgakalkulaator .apk-trow>span:nth-child(2){min-width:78px}\n  #apk-palgakalkulaator .apk-trow>span:nth-child(3){min-width:44px}\n}\n<\/style>\n\n<script data-wp-block-html=\"js\">\n(function(){\n  function boot(){\n    var root=document.getElementById('apk-palgakalkulaator');\n    if(!root) return;\n    if(root.getAttribute('data-apk-ready')==='1') return;\n    root.setAttribute('data-apk-ready','1');\n\n    var T=0.22, ST=0.33, UE=0.016, UR=0.008, MINBASE=820, SOCMIN=MINBASE*ST;\n    var period='kuus', pension=0.02;\n    var exEl=root.querySelector('#apk-ex'), ageEl=root.querySelector('#apk-age'), socminEl=root.querySelector('#apk-socmin');\n    var inputs=root.querySelectorAll('.apk-amount'), lastField='bruto';\n\n    function pf(){return (period==='aastas')?12:1;}\n    function fmt(n){return '\u20ac'+(Math.round(n*100)\/100).toLocaleString('en-GB',{minimumFractionDigits:2,maximumFractionDigits:2});}\n    function pct(part,bruto){if(!bruto)return '\u2013';return (Math.round(part\/bruto*1000)\/10).toLocaleString('en-GB',{minimumFractionDigits:1,maximumFractionDigits:1})+'%';}\n    function rates(){var pAge=ageEl.checked;return {ue:pAge?0:UE,ur:pAge?0:UR,e:exEl.checked?(pAge?776:700):0,p:pension};}\n    function fromBruto(g){\n      var r=rates();\n      var eeU=g*r.ue, pens=g*r.p;\n      var base=Math.max(0,g-eeU-pens-r.e);\n      var inc=base*T, net=g-eeU-pens-inc;\n      var sm=false;\n      if(socminEl.checked){ if(g>0){ if(g<MINBASE){ sm=true; } } }\n      var social=sm?SOCMIN:g*ST, erU=g*r.ur, cost=g+social+erU;\n      return {cost:cost,social:social,erU:erU,bruto:g,pens:pens,eeU:eeU,inc:inc,net:net,sm:sm};\n    }\n    function brutoFromNet(net){\n      var r=rates();\n      var g=(net-T*r.e)\/((1-r.ue-r.p)*(1-T));\n      if(g-g*r.ue-g*r.p-r.e<=0){g=net\/(1-r.ue-r.p);}\n      return g;\n    }\n    function brutoFromCost(cost){\n      var r=rates();\n      var g=cost\/(1+r.ur+ST);\n      if(socminEl.checked){ if(g<MINBASE){ var g2=(cost-SOCMIN)\/(1+r.ur); if(g2<MINBASE)g=g2; } }\n      return g;\n    }\n    function getMonthly(f){var el=root.querySelector('.apk-amount[data-field=\"'+f+'\"]');var v=parseFloat((el.value||'').replace(',','.'));if(isNaN(v)||v<0)return null;return v\/pf();}\n    function setVal(f,m){var el=root.querySelector('.apk-amount[data-field=\"'+f+'\"]');if(document.activeElement===el)return;el.value=(m<=0)?'':(Math.round(m*pf()*100)\/100);}\n    function set(key,val,bruto){root.querySelector('#apk-r-'+key).textContent=fmt(val*pf());root.querySelector('#apk-p-'+key).textContent=pct(val,bruto);}\n    function clearOut(){root.querySelector('#apk-big-net').textContent='\u20ac0.00';['cost','social','erunemp','bruto','pens','eeunemp','inc','net'].forEach(function(k){root.querySelector('#apk-r-'+k).textContent='\u2013';root.querySelector('#apk-p-'+k).textContent='\u2013';});var sn=root.querySelector('#apk-socmin-note');if(sn)sn.hidden=true;}\n    function render(){\n      var g=null,m=getMonthly(lastField);\n      if(m===null){['bruto','net','cost'].some(function(f){var x=getMonthly(f);if(x!==null){lastField=f;m=x;return true;}return false;});}\n      if(m===null){clearOut();return;}\n      if(lastField==='bruto')g=m;else if(lastField==='net')g=brutoFromNet(m);else g=brutoFromCost(m);\n      var r=fromBruto(g);\n      setVal('cost',r.cost);setVal('bruto',r.bruto);setVal('net',r.net);\n      root.querySelector('#apk-big-net').textContent=fmt(r.net*pf());\n      var b=r.bruto;\n      set('cost',r.cost,b);set('social',r.social,b);set('erunemp',r.erU,b);set('bruto',r.bruto,b);set('pens',r.pens,b);set('eeunemp',r.eeU,b);set('inc',r.inc,b);set('net',r.net,b);\n      var sn=root.querySelector('#apk-socmin-note');if(sn)sn.hidden=!r.sm;\n    }\n\n    inputs.forEach(function(el){el.addEventListener('input',function(){lastField=el.getAttribute('data-field');render();});});\n    root.querySelectorAll('.apk-period .apk-seg-btn').forEach(function(b){b.addEventListener('click',function(){var prev=pf();root.querySelectorAll('.apk-period .apk-seg-btn').forEach(function(x){x.classList.remove('apk-active');});b.classList.add('apk-active');period=b.getAttribute('data-period');var nw=pf();inputs.forEach(function(el){if(el.value!==''){var v=parseFloat((el.value||'').replace(',','.'));if(!isNaN(v))el.value=Math.round(v*nw\/prev*100)\/100;}});render();});});\n    root.querySelectorAll('.apk-pension .apk-seg-btn').forEach(function(b){b.addEventListener('click',function(){root.querySelectorAll('.apk-pension .apk-seg-btn').forEach(function(x){x.classList.remove('apk-active');});b.classList.add('apk-active');pension=parseFloat(b.getAttribute('data-p'));render();});});\n    [exEl,ageEl,socminEl].forEach(function(c){c.addEventListener('change',render);});\n\n    var tip=document.createElement('div');\n    tip.setAttribute('role','tooltip');\n    tip.style.cssText='position:fixed;z-index:99999;max-width:260px;background:#2A2D3A;color:#fff;font-family:inherit;font-size:13px;line-height:1.45;font-weight:400;padding:.6rem .75rem;border-radius:10px;box-shadow:0 10px 30px rgba(20,20,40,.28);opacity:0;visibility:hidden;transition:opacity .12s;pointer-events:none';\n    document.body.appendChild(tip);\n    var openIcon=null;\n    function showTip(icon){\n      var txt=icon.getAttribute('data-tip')||icon.getAttribute('title')||icon.getAttribute('aria-label');\n      if(!txt) return;\n      tip.textContent=txt; tip.style.visibility='hidden'; tip.style.display='block';\n      var r=icon.getBoundingClientRect(); var tw=tip.offsetWidth, th=tip.offsetHeight;\n      var top=r.top-th-8; if(top<8) top=r.bottom+8;\n      var left=r.left+r.width\/2-tw\/2; if(left<8)left=8; if(left>window.innerWidth-tw-8)left=window.innerWidth-tw-8;\n      tip.style.top=top+'px'; tip.style.left=left+'px';\n      tip.style.visibility='visible'; tip.style.opacity='1'; openIcon=icon;\n    }\n    function hideTip(){tip.style.opacity='0';tip.style.visibility='hidden';openIcon=null;}\n    root.querySelectorAll('.apk-help').forEach(function(icon){\n      var t=icon.getAttribute('title'); if(t){icon.setAttribute('data-tip',t);icon.removeAttribute('title');}\n      icon.addEventListener('click',function(e){e.preventDefault();e.stopPropagation();if(openIcon===icon){hideTip();}else{showTip(icon);}});\n      icon.addEventListener('mouseenter',function(){showTip(icon);});\n      icon.addEventListener('mouseleave',function(){if(openIcon===icon)hideTip();});\n    });\n    document.addEventListener('click',function(e){if(openIcon){if(e.target!==openIcon)hideTip();}});\n    window.addEventListener('scroll',function(){if(openIcon)hideTip();},true);\n\n    if(!root.querySelector('#apk-bruto').value){root.querySelector('#apk-bruto').value='2000';}\n    lastField='bruto';render();\n  }\n  if(document.readyState!=='loading'){boot();}else{document.addEventListener('DOMContentLoaded',boot);}\n  window.addEventListener('load',boot);\n})();\n<\/script>\n\n<meta charset=\"utf-8\">\n<div id=\"apk-palgakalkulaator\">\n  <div class=\"apk-card\">\n\n    <div class=\"apk-left\">\n      <div class=\"apk-seg apk-period\" role=\"tablist\" aria-label=\"Period\">\n        <button type=\"button\" class=\"apk-seg-btn apk-active\" data-period=\"kuus\">Monthly<\/button>\n        <button type=\"button\" class=\"apk-seg-btn\" data-period=\"aastas\">Yearly<\/button>\n      <\/div>\n\n      <div class=\"apk-inputs\">\n        <div class=\"apk-field\">\n          <label class=\"apk-label\" for=\"apk-cost\">Total employer cost\n            <span class=\"apk-help\" tabindex=\"0\" title=\"Gross salary + social tax + employer's unemployment insurance. The real cost of the employee to the company.\">?<\/span>\n          <\/label>\n          <div class=\"apk-input-wrap\"><input type=\"number\" id=\"apk-cost\" class=\"apk-amount\" data-field=\"cost\" inputmode=\"decimal\" min=\"0\" step=\"1\" placeholder=\"0\" autocomplete=\"off\"><span class=\"apk-suffix\">\u20ac<\/span><\/div>\n        <\/div>\n        <div class=\"apk-field apk-field-main\">\n          <label class=\"apk-label\" for=\"apk-bruto\">Gross salary\n            <span class=\"apk-help\" tabindex=\"0\" title=\"The salary agreed in the employment contract, before taxes are withheld.\">?<\/span>\n          <\/label>\n          <div class=\"apk-input-wrap\"><input type=\"number\" id=\"apk-bruto\" class=\"apk-amount\" data-field=\"bruto\" inputmode=\"decimal\" min=\"0\" step=\"1\" placeholder=\"e.g. 2000\" autocomplete=\"off\"><span class=\"apk-suffix\">\u20ac<\/span><\/div>\n        <\/div>\n        <div class=\"apk-field\">\n          <label class=\"apk-label\" for=\"apk-net\">Net salary (take-home)\n            <span class=\"apk-help\" tabindex=\"0\" title=\"The amount that reaches the employee's bank account after taxes are withheld.\">?<\/span>\n          <\/label>\n          <div class=\"apk-input-wrap\"><input type=\"number\" id=\"apk-net\" class=\"apk-amount\" data-field=\"net\" inputmode=\"decimal\" min=\"0\" step=\"1\" placeholder=\"0\" autocomplete=\"off\"><span class=\"apk-suffix\">\u20ac<\/span><\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"apk-options\">\n        <div class=\"apk-opt-row\">\n          <span class=\"apk-opt-label\">Funded pension (2nd pillar)\n            <span class=\"apk-help\" tabindex=\"0\" title=\"Standard rate 2%. By application 4% or 6%. Choose \u00ab\u2013\u00bb if not joined.\">?<\/span>\n          <\/span>\n          <div class=\"apk-seg apk-pension\" role=\"tablist\" aria-label=\"Funded pension\">\n            <button type=\"button\" class=\"apk-seg-btn\" data-p=\"0\">\u2013<\/button>\n            <button type=\"button\" class=\"apk-seg-btn apk-active\" data-p=\"0.02\">2%<\/button>\n            <button type=\"button\" class=\"apk-seg-btn\" data-p=\"0.04\">4%<\/button>\n            <button type=\"button\" class=\"apk-seg-btn\" data-p=\"0.06\">6%<\/button>\n          <\/div>\n        <\/div>\n        <label class=\"apk-check\"><input type=\"checkbox\" id=\"apk-ex\" checked> <span>Apply basic exemption (\u20ac700\/month)<\/span>\n          <span class=\"apk-help\" tabindex=\"0\" title=\"Applies only if the employee has submitted an application to the employer.\">?<\/span>\n        <\/label>\n        <label class=\"apk-check\"><input type=\"checkbox\" id=\"apk-age\"> <span>Employee is of retirement age<\/span>\n          <span class=\"apk-help\" tabindex=\"0\" title=\"Basic exemption \u20ac776\/month. Unemployment insurance is not withheld.\">?<\/span>\n        <\/label>\n        <label class=\"apk-check\"><input type=\"checkbox\" id=\"apk-socmin\"> <span>Apply minimum social tax (\u20ac270.60)<\/span>\n          <span class=\"apk-help\" tabindex=\"0\" title=\"For part-time or low salaries the social tax minimum is \u20ac270.60\/month (based on the \u20ac820 monthly rate).\">?<\/span>\n        <\/label>\n      <\/div>\n    <\/div>\n\n    <div class=\"apk-right\">\n      <div id=\"apk-result\" class=\"apk-result\">\n        <div class=\"apk-hero\">\n          <span class=\"apk-hero-caption\">Net salary (take-home)<\/span>\n          <span class=\"apk-hero-value\" id=\"apk-big-net\">\u20ac0.00<\/span>\n        <\/div>\n\n        <div class=\"apk-table\">\n          <div class=\"apk-trow apk-thead\"><span>Component<\/span><span>EUR<\/span><span>%<\/span><\/div>\n          <div class=\"apk-trow apk-tgroup\"><span>Total employer cost<\/span><span id=\"apk-r-cost\">\u2013<\/span><span id=\"apk-p-cost\">\u2013<\/span><\/div>\n          <div class=\"apk-trow\"><span>Social tax (33%)<\/span><span id=\"apk-r-social\">\u2013<\/span><span id=\"apk-p-social\">\u2013<\/span><\/div>\n          <div class=\"apk-trow\"><span>Unemployment insurance (employer, 0.8%)<\/span><span id=\"apk-r-erunemp\">\u2013<\/span><span id=\"apk-p-erunemp\">\u2013<\/span><\/div>\n          <div class=\"apk-trow apk-tgroup\"><span>Gross salary<\/span><span id=\"apk-r-bruto\">\u2013<\/span><span id=\"apk-p-bruto\">\u2013<\/span><\/div>\n          <div class=\"apk-trow\"><span>Funded pension (2nd pillar)<\/span><span id=\"apk-r-pens\">\u2013<\/span><span id=\"apk-p-pens\">\u2013<\/span><\/div>\n          <div class=\"apk-trow\"><span>Unemployment insurance (employee, 1.6%)<\/span><span id=\"apk-r-eeunemp\">\u2013<\/span><span id=\"apk-p-eeunemp\">\u2013<\/span><\/div>\n          <div class=\"apk-trow\"><span>Income tax (22%)<\/span><span id=\"apk-r-inc\">\u2013<\/span><span id=\"apk-p-inc\">\u2013<\/span><\/div>\n          <div class=\"apk-trow apk-trow-total\"><span>Net salary (take-home)<\/span><span id=\"apk-r-net\">\u2013<\/span><span id=\"apk-p-net\">\u2013<\/span><\/div>\n        <\/div>\n\n        <p class=\"apk-socmin-note\" id=\"apk-socmin-note\" hidden>The entered amount is below the social tax minimum \u2013 the minimum has been applied.<\/p>\n        <p class=\"apk-note\"><strong>Note!<\/strong> This is an approximate calculation using 2026 tax rates. The actual net amount depends on whether the basic exemption is applied and on other deductions.<\/p>\n      <\/div>\n    <\/div>\n\n  <\/div>\n<\/div>\n\n\n\n<p class=\"has-medium-font-size wp-el wp-block-paragraph\">Convert gross salary to net or net to gross. The calculator uses the tax rates valid in Estonia in 2026 and also shows the total employer cost.<\/p>\n\n\n\n<h2 class=\"wp-block-heading wp-el\">How is net salary calculated from gross?<\/h2>\n\n\n\n<p class=\"has-medium-font-size wp-el wp-block-paragraph\">Gross salary is the amount agreed between the employer and employee in the employment contract. Net salary, or &#8220;take-home pay&#8221;, is what reaches the employee&#8217;s bank account after taxes and mandatory contributions are withheld. The difference can be several hundred euros per month, which is why it is worth running the calculation before every salary negotiation or new hire.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-el wp-block-paragraph\">In Estonia, three employee-side components are withheld from gross salary: unemployment insurance, the mandatory funded pension contribution and income tax. In addition, the employer separately pays social tax and its share of unemployment insurance on top of the gross salary \u2013 these do not reduce the employee&#8217;s net salary but make up the employer&#8217;s real cost.<\/p>\n\n\n\n<h2 class=\"wp-block-heading wp-el\">2026 tax rates in Estonia<\/h2>\n\n\n\n<p class=\"has-medium-font-size wp-el wp-block-paragraph\">The following rates apply from 1 January 2026:<\/p>\n\n\n\n<ul class=\"wp-block-list wp-el\">\n<li class=\"has-medium-font-size\"><strong>Income tax \u2013 22%.<\/strong>&nbsp;The previously planned increase to 24% was cancelled, so the rate stays the same as in 2025.<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>General basic exemption \u2013 \u20ac700\/month (\u20ac8,400\/year).<\/strong>&nbsp;The previous graduated system was abolished: the basic exemption is now the same for all employees, regardless of income. At retirement age the basic exemption is \u20ac776\/month.<\/li>\n\n\n\n<li><strong>Unemployment insurance \u2013 employee 1.6%, employer 0.8%.<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>Funded pension (2nd pillar) \u2013 2%, 4% or 6%.<\/strong>&nbsp;The standard rate is 2%, but by application an employee can pay 4% or 6%. If the person has not joined the 2nd pillar, this contribution does not apply.<\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>Social tax \u2013 33% (paid by the employer).<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading wp-el\">Example: \u20ac2,000 gross salary<\/h2>\n\n\n\n<p class=\"has-medium-font-size wp-el wp-block-paragraph\">Consider an employee with a gross salary of \u20ac2,000 per month, paying the standard 2% funded pension and applying the \u20ac700 basic exemption:<\/p>\n\n\n\n<ul class=\"wp-block-list wp-el\">\n<li class=\"has-medium-font-size\">Unemployment insurance: 2,000 \u00d7 1.6% =&nbsp;<strong>\u20ac32<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\">Funded pension: 2,000 \u00d7 2% =&nbsp;<strong>\u20ac40<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\">Taxable income: 2,000 \u2212 32 \u2212 40 \u2212 700 =&nbsp;<strong>\u20ac1,228<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\">Income tax: 1,228 \u00d7 22% =&nbsp;<strong>\u20ac270.16<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>Net salary: \u20ac1,657.84<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size wp-el wp-block-paragraph\">For the employer, social tax (2,000 \u00d7 33% = \u20ac660) and the employer&#8217;s unemployment insurance (2,000 \u00d7 0.8% = \u20ac16) are added on top. The employer&#8217;s real total cost is therefore&nbsp;<strong>\u20ac2,676<\/strong>&nbsp;\u2013 roughly \u20ac1,000 more than the employee receives.<\/p>\n\n\n\n<h2 class=\"wp-block-heading wp-el\">Why does the total employer cost matter?<\/h2>\n\n\n\n<p class=\"has-medium-font-size wp-el wp-block-paragraph\">If you are considering&nbsp;<a href=\"https:\/\/ariportaal.ee\/en\/buy-a-business\/\">buying a business<\/a>&nbsp;or building a business plan, labour cost is usually one of the largest expense items. Instead of gross salary, you should budget the total employer cost, which is typically about 1.34 times the gross. This number directly affects company profit and therefore its value \u2013 for a clearer picture of company value use our&nbsp;<a href=\"https:\/\/ariportaal.ee\/en\/company-valuation-calculator\/\">company valuation calculator<\/a>.<\/p>\n\n\n\n\n<div class=\"ama-block block-faqs\"><div class=\"block__header\"><h2>Frequently asked questions<\/h2><\/div><div class=\"block__body\" data-post-count=\"6\"><div class=\"accordion row row-grid\" id=\"accordion-block_e84e68a6fa859a844d9b0e28d7170227\" itemscope itemtype=\"https:\/\/schema.org\/FAQPage\"><div class=\"col-12 col-lg-6\"><div class=\"accordion-item\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-block_e84e68a6fa859a844d9b0e28d71702272826\" aria-expanded=\"false\" aria-controls=\"collapse-block_e84e68a6fa859a844d9b0e28d71702272826\"><span class=\"accordion-name\" itemprop=\"name\">What is the difference between gross and net salary?<\/span><span class=\"accordion-toggle\"><\/span><\/button><div id=\"collapse-block_e84e68a6fa859a844d9b0e28d71702272826\" class=\"accordion-collapse collapse\" data-bs-parent=\"#accordion-block_e84e68a6fa859a844d9b0e28d7170227\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\"><div class=\"accordion-body classic-editor\" itemprop=\"text\"><p>Gross salary is the amount agreed in the employment contract before taxes are withheld. Net salary is the amount that reaches the employee&#8217;s account after income tax, unemployment insurance and funded pension are withheld. The total employer cost is higher than gross, because social tax and the employer&#8217;s unemployment insurance are added.<\/p>\n<\/div><\/div><\/div><div class=\"accordion-item\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-block_e84e68a6fa859a844d9b0e28d71702272828\" aria-expanded=\"false\" aria-controls=\"collapse-block_e84e68a6fa859a844d9b0e28d71702272828\"><span class=\"accordion-name\" itemprop=\"name\">Is the basic exemption applied automatically?<\/span><span class=\"accordion-toggle\"><\/span><\/button><div id=\"collapse-block_e84e68a6fa859a844d9b0e28d71702272828\" class=\"accordion-collapse collapse\" data-bs-parent=\"#accordion-block_e84e68a6fa859a844d9b0e28d7170227\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\"><div class=\"accordion-body classic-editor\" itemprop=\"text\"><p>No. The \u20ac700\/month basic exemption is applied by the employer only if the employee has submitted an application. Typically the application is submitted to one employer. If you have several employers, apply the basic exemption with only one to avoid having to pay additional income tax at year-end.<\/p>\n<\/div><\/div><\/div><div class=\"accordion-item\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-block_e84e68a6fa859a844d9b0e28d71702272830\" aria-expanded=\"false\" aria-controls=\"collapse-block_e84e68a6fa859a844d9b0e28d71702272830\"><span class=\"accordion-name\" itemprop=\"name\">How large is the funded pension contribution?<\/span><span class=\"accordion-toggle\"><\/span><\/button><div id=\"collapse-block_e84e68a6fa859a844d9b0e28d71702272830\" class=\"accordion-collapse collapse\" data-bs-parent=\"#accordion-block_e84e68a6fa859a844d9b0e28d7170227\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\"><div class=\"accordion-body classic-editor\" itemprop=\"text\"><p>The standard mandatory funded pension (2nd pillar) rate is 2% of gross salary. From 2025, an employee can raise their contribution to 4% or 6% by application. If a person has not joined the 2nd pillar, this contribution is not withheld.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"col-12 col-lg-6\"><div class=\"accordion-item\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-block_e84e68a6fa859a844d9b0e28d71702272832\" aria-expanded=\"false\" aria-controls=\"collapse-block_e84e68a6fa859a844d9b0e28d71702272832\"><span class=\"accordion-name\" itemprop=\"name\">What is the income tax rate in 2026?<\/span><span class=\"accordion-toggle\"><\/span><\/button><div id=\"collapse-block_e84e68a6fa859a844d9b0e28d71702272832\" class=\"accordion-collapse collapse\" data-bs-parent=\"#accordion-block_e84e68a6fa859a844d9b0e28d7170227\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\"><div class=\"accordion-body classic-editor\" itemprop=\"text\"><p>The income tax rate in 2026 is 22%. The previously planned increase to 24% was cancelled. Income tax is calculated on taxable income, which is gross salary minus unemployment insurance, funded pension and the basic exemption.<\/p>\n<\/div><\/div><\/div><div class=\"accordion-item\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-block_e84e68a6fa859a844d9b0e28d71702272834\" aria-expanded=\"false\" aria-controls=\"collapse-block_e84e68a6fa859a844d9b0e28d71702272834\"><span class=\"accordion-name\" itemprop=\"name\">How much does an employee cost the employer?<\/span><span class=\"accordion-toggle\"><\/span><\/button><div id=\"collapse-block_e84e68a6fa859a844d9b0e28d71702272834\" class=\"accordion-collapse collapse\" data-bs-parent=\"#accordion-block_e84e68a6fa859a844d9b0e28d7170227\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\"><div class=\"accordion-body classic-editor\" itemprop=\"text\"><p>The total employer cost consists of gross salary, social tax (33%) and the employer&#8217;s unemployment insurance (0.8%). For example, with a \u20ac2,000 gross salary the total employer cost is \u20ac2,676. This is an important figure for budgeting and for\u00a0<a href=\"https:\/\/ariportaal.ee\/en\/company-valuation-calculator\/\">company valuation<\/a>.<\/p>\n<\/div><\/div><\/div><div class=\"accordion-item\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"accordion-button collapsed\" type=\"button\" data-bs-toggle=\"collapse\" data-bs-target=\"#collapse-block_e84e68a6fa859a844d9b0e28d71702272836\" aria-expanded=\"false\" aria-controls=\"collapse-block_e84e68a6fa859a844d9b0e28d71702272836\"><span class=\"accordion-name\" itemprop=\"name\">Where can I find more business information?<\/span><span class=\"accordion-toggle\"><\/span><\/button><div id=\"collapse-block_e84e68a6fa859a844d9b0e28d71702272836\" class=\"accordion-collapse collapse\" data-bs-parent=\"#accordion-block_e84e68a6fa859a844d9b0e28d7170227\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\"><div class=\"accordion-body classic-editor\" itemprop=\"text\"><p><a href=\"https:\/\/ariportaal.ee\/en\/\">\u00c4riportaal.ee<\/a>\u00a0is Estonia&#8217;s specialised marketplace for buying and selling businesses. Browse\u00a0<a href=\"https:\/\/ariportaal.ee\/en\/muua-ettevote-ariprojekt\/\">businesses for sale<\/a>, read the blog, or explore commercial assets.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Monthly Yearly Total employer cost ? \u20ac Gross salary ? \u20ac Net salary (take-home) ? \u20ac Funded pension (2nd pillar)&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-2823","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/ariportaal.ee\/en\/wp-json\/wp\/v2\/pages\/2823","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ariportaal.ee\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ariportaal.ee\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ariportaal.ee\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ariportaal.ee\/en\/wp-json\/wp\/v2\/comments?post=2823"}],"version-history":[{"count":3,"href":"https:\/\/ariportaal.ee\/en\/wp-json\/wp\/v2\/pages\/2823\/revisions"}],"predecessor-version":[{"id":2838,"href":"https:\/\/ariportaal.ee\/en\/wp-json\/wp\/v2\/pages\/2823\/revisions\/2838"}],"wp:attachment":[{"href":"https:\/\/ariportaal.ee\/en\/wp-json\/wp\/v2\/media?parent=2823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}