All Estonia employees are entitled to public health care, which kicks in 14 days after the commencement of work and ends two months after termination. Employers use the employee information to register the employee with the Estonian Tax and Customs Board.
If an employer requires that an employee travels for work, they must provide the employee with a minimum per diem allowance of €22.37. The budget can be lowered by up to 70% if the trip includes free catering (subject to fringe benefits tax).
The maximum amount of per diem exempt from taxation is €50 daily (for international assignments) for the first 15 days and €32 for each of the following days.
All employees must have unemployment insurance to pay out unemployed benefits in case they lose their job due to collective redundancy or employer insolvency.
The employee's unemployment insurance contribution is currently 1.6% of the employee's salary and other remunerations. The employer's contribution is 0.8% of their salary. The rates of unemployment insurance contributions are proposed to the Government by the Supervisory Board of the Unemployment Insurance Fund and are established by law.
The most common non-mandatory benefits in Estonia offer to employees. Employers can expend €400 on employee benefits yearly on a pre-tax basis, but only for the categories of benefits established by law (mostly sports and health-related benefits). For the tax benefits to apply to private health insurance, every employee must be on the insurance policy.
A few companies offer private pension to employees in addition to the statutory government benefit.
More and more tech companies compensate employees for day 1 to 3 of sickness.
Many tech startups offer private healthcare to their employees and dependents, including dental and vision.
Many startups in Estonia offer stipend allowance to be spent on sports benefits or compensate employees' costs on sport-related expenses.
Some startups also offer a book stipend.
Some companies offer referral bonuses.
Most tech companies in Estonia offer flexible working hours and location, which must be included in the employment contract.
Many companies cover monthly phone plans of employees.
Most tech companies give employees new laptops, screens and other necessary tools to optimize work.
Many companies reimburse 50% to 100% of the cost of a gym membership.
Most tech companies offer paid learning and career development assistance to employees.
Many startups in Estonia offer equity to employees ranging from 0.05 to 1%.