The date of termination of employment shall be marked as:
- the date of termination of employment under the employment contract
- in the case of a contract governed by the law of obligations, the date of termination of the contract
- date of dismissal from civil service
- the date of the transfer of the tax liability of the employed person to another country
Eesti Töötukassa pays an additional redundancy benefit to employees whose employment relationship with the employer has lasted for five (5) years or more. If an employee is made redundant, the employer must submit an application to Eesti Töötukassa to apply for insurance benefits. If you have worked for less than five (5) years, the redundancy benefit is only paid by the employer.
Read more about applying for redundancy benefits and complete an application on the Eesti Töötukassa homepage.
The employer is not required to issue a certificate to the employee in order to apply for an unemployment insurance benefit from Eesti Töötukassa.
Eesti Töötukassa receives data from the employment register, which is used to calculate the unemployment insurance period.
To calculate the unemployment insurance period, Eesti Töötukassa receives data from the employment register regarding employment that began as of 01.07.2014.
If necessary, a document certifying employment relationships that ended before 01.07.2014 or employment relationships that began before 01.07.2014 must be submitted to Eesti Töötukassa, as the employment register does not contain data on employment relationships that ended prior to 01.07.2014.
Eesti Töötukassa does not expect the entries on employment or the dates of commencement of employment that took place before 01.07.2014 to be corrected.
The entry for fixed-term employment can be turned into employment for an indefinite duration in the e-MTA as follows.
- On the ‘Registered Employment Search and Amendment of Data’ page of the employment register, click on the ‘Open’ link after the entry.
- On the ‘Employment Data’ page that opens, click the ‘Amend’ button.
- On the ‘Amendment of Employment Data’ page:
- delete the end date of employment and
- remove the basis for termination by selecting ‘Select Basis for Termination’ from the drop-down menu.
- Confirm the amendments by clicking the ‘Confirm’ button.
The data in the employment register serves as the basis for determining various social guarantees. The grounds for the termination of employment must correspond to the actual reason for termination of employment.
If, for example, the employer has terminated the employment contract with the employee based on the Employment Contracts Act, then there is no such basis for the termination in the employment register. Specifying provisions, such as subsection 85 (4) of the Employment Contracts Act, are not a basis for termination; it is only in that case that subsection 85 (1) of the Employment Contracts Act is marked as the basis for termination.
The grounds for termination are only for Eesti Töötukassa to decide on the payment of unemployment insurance benefits, and in terms of the legal consequences, there is no substantive difference whether the basis is subsection 85 (1) or (4) of the Employment Contracts Ac.
1. Which basis for termination must be chosen in the employment register if the employer has terminated the employment contract with the employee based on subsection 85 (4) of the Employment Contracts Act, but no such basis for termination exists in the employment register?
Specifying provisions, as is the case with subsection 85 (4) of the Employment Contracts Act, are not a basis for termination, with subsection 85 (1) of the Employment Contracts Act being marked as the basis for termination.
The grounds for termination are only for Eesti Töötukassa to decide on the payment of unemployment insurance benefits, and in terms of the legal consequences, there is no substantive difference whether the basis is subsection 85 (1) or (4) of the Employment Contracts Act'.
Amendment, correction, and cancellation of data
The employer can electronically self-correct data that has been entered in the employment register within three months from the date of commencement, suspension, or termination of employment.
The entered dates can be changed by +/- 3 months from the date of the first entry, for both valid and expired registry entries.
If employment has been entered in the employment register, which for some reason does not begin, the employer may cancel the entry electronically within three months from the date indicated as the commencement of employment.
To cancel an entry in the employment register, click on the employment entry number on the employment search page. A detailed view of the entry then opens, and the ‘Cancel’ button must be clicked below the entry details page.
The data can be corrected three months after the entry only based on a reasoned request submitted to the Tax and Customs Board, which can be submitted via the e-MTA section Communication-Correspondence, digitally signed at the address firstname.lastname@example.org, or in person at a Tax and Customs Board service office.
If the correction of data is not justified, the Tax and Customs Board may refuse to correct the data.
The Tax and Customs Board does not change the dates of commencement of employment with regard to the data transferred to the employment register from the EHIF, as it is not possible to verify the accuracy of the newly submitted data.
Before 1 July 2014, the determination of various social guarantees will be based on the payments declared in the TSD form. Registration of employment with the Tax and Customs Board began on 1 July 2014, and previous valid entries were transferred from the EHIF to the employment register to reduce the administrative burden on employers. The previous employment data of persons (until 1 July 2014) entered in the register is informative.
Questions and answers about amending and correcting employment entries
1. If the employee is registered but never appears for work, is it possible to delete the registered employee from the register? Can this only be done at a service office and not electronically, and beginning at what point is this possible?
In the case of employment that has been entered in the employment register which, for some reason, does not begin, the entry may be cancelled electronically within three months from the date marked as the commencement of employment.
If three or more months have passed since the entry was registered, you do not have to appear in person at the service office to make corrections; instead, we recommend that you submit an application to cancel the entry in the e-MTA, in the section ‘Communication’ – ‘Correspondence’ or by sending a digitally signed copy to email@example.com.
To cancel the entry, you will need to click on the number of the entry on the job search page in the employment register, a detailed view of the entry will open, and under the entry data, you will need to click the ‘Cancel’ button.
2. The start date of employment transferred to the employment register from the Health Insurance Fund is incorrect. Does this need to be amended in the employment register?
The Tax and Customs Board does not change the dates of commencement of employment with respect to data transferred to the employment register from the Health Insurance Fund. This means that we are not correcting history, as most of the data is old and we have no way of verifying the accuracy of the newly submitted data.
The Tax and Customs Board generally changes data only on the basis of a reasoned application, if three (3) months have elapsed since the submission of the data.2
There is no reason to fear that the employee will fail to receive a benefit as a result of the starting date of his or her employment in the employment register failing to correspond to the contract, as the data in the register only have legal effect from 1 July 2014 onwards. Older data are only informative and may require the submission of various additional evidence and data to the competent authorities at a later stage. Data were submitted to the EHIF for only one purpose, the possibilities of the employment register are broader, and old EHIF data can in no way be used as a basis for making decisions other than those concerning health insurance. However, the employer must ensure that the entries in the employment register are correct from 1 July 2014.
If all taxes have been declared for a person before 1 July 2014, social guarantees will be calculated based on the payments made to the person.
The calculation of the unemployment insurance period is based on payments made until 30 June 2014 and is based on the period of employment as of 1 July 2014, with Eesti Töötukassa being able to check the data from the employment register.
3. Why is my start date for employment incorrect if it began before 1 July 2014?
Registration of employment with the Tax and Customs Board began on 1 July 2014, and the employment data was pre-filled with the data of persons insured by the EHIF, in order to reduce the administrative burden on employers. Thus, a start date of employment that began before 1 July 2014, which is pre-filled based on data transferred from the EHIF, does not always coincide with the actual start date of employment. As of 1 July 2014, the data in the employment register have a legal effect, which means that the employer must ensure that the entries made after 1 July 2014 are correct in the employment register.
Employers can make new entries and corrections retroactively for a period of up to 3 months, to avoid confusion regarding the cross-usage of data. If corrections need to be made in entries older than three months, then the employer must submit a reasoned application to the Tax and Customs Board, either using the e-MTA communication channel or by sending a digitally signed application, via e-mail, to the address firstname.lastname@example.org.
1. Is working during the suspension of employment during parental leave permitted and, if so, is it required that the suspension be terminated during the period of employment, or can the suspended employment entry remain suspended, with a new employment record being registered alongside?
An employee can be either on parental leave or working for one employer, he or she cannot be doing both at the same time. However, if the employment relationship with one employer has been suspended due to parental leave, commencing work with another employer is not prohibited.
At the same time, the rights to parental and family benefits associated with the use of parental leave must always be taken into account, the amount of which may be affected by the receipt of additional income, i.e. the commencement of work.
You are allowed to earn income while receiving the parental benefit. In 2021, it will be EUR 1910.77. If the income for one month is less than this amount, the parental benefit will not decrease. If the income is higher, the parental benefit will be reduced.
For more information on the rights and obligations involved, see the Social Insurance Board webpage ’For the recipient of family benefits’.
2. Can I take a certificate for sick leave during parental leave? Does the employer end the suspension of parental leave for the duration of the certificate for sick leave and once again suspend the entry following the end of the certificate for sick leave?
An employee may apply for termination of parental leave if, on the day of returning to work, he or she becomes ill or the child becomes ill and, as a result, decides that he or she will continue to take parental leave and not return to work after the end of the certificate of incapacity for work.
An employee’s right to receive compensation for incapacity for work arises only if the entry on employment has been restored by the employer, i.e is active, by the time of the certificate of incapacity for work. If the employer does not amend the entry, the employee will not receive the compensation for incapacity for work.
Entries in the employment register must correspond to the actual situation, i.e. if a person wishes to return to work, the suspension of the employment entry is terminated or amended to be an active entry. And if the employee wishes to once again take parental leave, the corresponding entry will once again be made in the employment register.
3. What should be done to receive maternity leave if a woman on parental leave wishes to take new maternity leave in connection with the birth of a new child?
A woman on parental leave who wishes to take new maternity leave and receive maternity benefit must terminate the parental leave. To do this, an application must be submitted to the employer to terminate parental leave. If the date marked on the application for termination of parental leave is the day before the start of maternity leave, the woman does not have to go to work in the meantime. We recommend that the employer be notified well in advance of the start of maternity leave, to ensure that the employer is able to end the suspension of employment in the register in a timely manner.
1.The option of unpaid leave for one (1) month (from the first to the last day of the month) is made available to the employee in coordination with the employer. The employer registers the suspension of employment in the employment register, with the employee later submitting the part of the certificate of incapacity for work in regards to the leave. The employer makes the corresponding amendments in the employment register – cancels the entry. Is such an amendment a breach of the registration procedure?
It is not a breach, as the cancellation of the entry is justified. If the employer’s suspension entry is not cancelled, the employer will be unable to register the certificate for sick leave.
Last updated: 14.03.2022