Non-resident as an employer

A non-resident employer has the obligation to register employees in the employment register, to declare the remuneration and fringe benefit paid to employees, to withhold taxes from the remuneration, and to transfer the taxes to the Estonian Tax and Customs Board. Only the employer pays income and social taxes on fringe benefits in Estonia.

If the non-resident is not registered in the Estonian commercial register, the non-resident must register with the Tax and Customs Board as a non-resident employer before commencing activities in Estonia.

If the non-resident is an employer in Estonia, the non-resident must:

Last updated: 22.06.2022

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