# The employment register (TÖR): who to register, by when, and what if you are late

An Estonian company registers each employee, board member and service provider in the employment register (töötamise register, TÖR) no later than the start of work, and the end within ten days. Who is registered, what data, how to correct an entry, and the penalties.

Law as of 30 Sept 2026. General information, not advice for your situation.

[Part of the guide: Hiring employees in Estonia: contracts, registration and foreign staff](https://oscaraccountant.com/en/guides/hiring-employees)

The company registers the **start of work** in the employment register (töötamise register, TÖR) in e-MTA **no later than the moment the person starts working**. It registers the **end of work**, and a **suspension** such as parental leave or agreed unpaid leave, **within ten days** ([Taxation Act § 25²(3)-(4)](https://www.riigiteataja.ee/en/akt/511082026003)). A late or missing start or end entry can bring coercive payments of up to 3,300 euros in total.

This page is part of the guide [hiring employees in Estonia](https://oscaraccountant.com/en/guides/hiring-employees).

## What the register is

The employment register is part of the register of the Tax and Customs Board. The Labour Inspectorate, the Unemployment Insurance Fund, the Health Insurance Fund, the Social Insurance Board, the Financial Intelligence Unit and the Police and Border Guard Board use its data ([Taxation Act § 25¹(1)](https://www.riigiteataja.ee/en/akt/511082026003)). That is why a wrong entry has effects far beyond tax: on health insurance, on unemployment benefits, and on the permits of foreign staff.

## Who must be registered

The company that gives the work registers ([Taxation Act § 25²(1)](https://www.riigiteataja.ee/en/akt/511082026003)):

- employees under an employment contract;
- people working under a service contract, unless they are sole proprietors (FIE) or use the entrepreneur account;
- members of the management board and the supervisory board ([§ 25¹(4)](https://www.riigiteataja.ee/en/akt/511082026003));
- people who work in the company's economic interest without pay ([§ 25¹(5)](https://www.riigiteataja.ee/en/akt/511082026003)).

A board member who also has a separate employment contract appears twice, once for each type of work.

## The deadlines

| Event                                                                | Deadline                                                                                      | Source                                                                             |
| -------------------------------------------------------------------- | --------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------- |
| Start of work                                                        | No later than the moment the person starts                                                    | [Taxation Act § 25²(3)](https://www.riigiteataja.ee/en/akt/511082026003)           |
| Start of work of a child aged 7 to 12                                | At least five working days before the start, unless the Labour Inspectorate consented earlier | [Employment Contracts Act § 8(3)](https://www.riigiteataja.ee/en/akt/510072026004) |
| Suspension of work (for example parental leave, agreed unpaid leave) | Within ten days                                                                               | [Taxation Act § 25²(4)](https://www.riigiteataja.ee/en/akt/511082026003)           |
| End of work                                                          | Within ten days                                                                               | [Taxation Act § 25²(4)](https://www.riigiteataja.ee/en/akt/511082026003)           |

A **simplified start registration by phone or text message** is allowed. The other data are then added within seven calendar days ([Taxation Act § 25⁴(3)](https://www.riigiteataja.ee/en/akt/511082026003)). That channel exists only for the start of work, not for its end.

## What data you enter

The data are set by the regulation on the taxable persons register ([Taxation Act § 25⁴(1)](https://www.riigiteataja.ee/en/akt/511082026003)). For an employee, in practice:

- the type of contract, and the end date of a fixed-term contract;
- the start date;
- the job title and the occupation code from the classification;
- the address of the workplace;
- the working time rate.

At the end of work, choose the termination ground that matches the documents. The Unemployment Insurance Fund reads it to decide on benefits. An employee who resigned, or left by agreement, gets no income-based unemployment insurance benefit, so "resigned" in place of "redundancy" can cost the employee that benefit ([Unemployment Insurance Act § 6(2)](https://www.riigiteataja.ee/en/akt/531052026001)). See [termination, leave and working time](https://oscaraccountant.com/en/guides/termination-leave-working-time).

## How to correct an entry

The company can correct its own entry electronically for three months from the date of the start, suspension or end of work. After that, it files a reasoned application to the Tax and Customs Board within 14 days of learning that the entry must change ([Taxation Act § 25⁶](https://www.riigiteataja.ee/en/akt/511082026003)).

This correction window is why e-MTA accepts a start date up to three months in the past. It does not make a late registration lawful: the start date must still be registered before work begins.

## What happens if you are late

- **Coercive payments.** For a missing start or end entry, the Board can set an extra deadline with a warning, then impose coercive payments: at most 1,300 euros the first time and 2,000 euros the second, 3,300 euros in total ([Taxation Act § 25⁸](https://www.riigiteataja.ee/en/akt/511082026003)). The coercive payment does not cover a missing suspension entry.
- **A fine.** Failing to register with the tax authority is a misdemeanour, with a fine of up to 3,200 euros for a company ([Taxation Act § 154](https://www.riigiteataja.ee/en/akt/511082026003)).
- **Health insurance.** An employee's cover starts 14 days after the registered start date, or continues without a break if the start falls within cover that is still valid, for example from a previous job. It ends two months after the registered end date ([Health Insurance Act § 6](https://www.riigiteataja.ee/en/akt/522042026001)). The cover runs from the start date entered in the register, so enter the true start date and register on time.

The Board also publishes each company's headcount and paid labour taxes every quarter ([Taxation Act § 27](https://www.riigiteataja.ee/en/akt/511082026003)), so the register data are visible to partners and authorities.

## Common mistakes

- Picking the wrong termination ground. It affects the employee's unemployment benefits.
- Forgetting to register the board members.
- Registering an employee and then filing a TSD that does not match the register.
- Letting someone "try out" for a few days before the entry is made.

For the employer's guide to the register, see the [Tax and Customs Board page on the employment register](https://www.emta.ee/en/business-client/registration-business/employment-register).

General information, not advice for your situation. The law as in force on 30.09.2026.

## Let Oscar do the work

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## Sources

- [Taxation Act §§ 25¹-25⁸, 27, 154 (English translation, Riigi Teataja)](https://www.riigiteataja.ee/en/akt/511082026003)
- [Employment Contracts Act § 8 (English translation, Riigi Teataja)](https://www.riigiteataja.ee/en/akt/510072026004)
- [Health Insurance Act § 6 (English translation, Riigi Teataja)](https://www.riigiteataja.ee/en/akt/522042026001)
- [Tax and Customs Board: employment register](https://www.emta.ee/en/business-client/registration-business/employment-register)

## Related pages

- [Hiring employees in Estonia: contracts, registration and foreign staff](https://oscaraccountant.com/en/guides/hiring-employees): What an Estonian OÜ must do before its first employee starts: the written contract, fixed terms and probation, the employment register, the minimum wage and the employer cost, family members, board members, non-EU staff and interns.
- [Minimum wage in Estonia in 2026, and what a salary costs the employer](https://oscaraccountant.com/en/guides/hiring-employees/minimum-wage): The Estonian minimum wage is 946 euros a month and 5.67 euros an hour from 01.04.2026. What the employer pays on top, the minimum social tax, what the employee keeps, and a worked example.
- [Holiday, sick pay, working time and ending employment in Estonia](https://oscaraccountant.com/en/guides/termination-leave-working-time): The rules an Estonian employer meets once staff are on the payroll: annual holiday and holiday pay, sick pay, working time and overtime, and the end of a contract by redundancy, for a reason linked to the employee or by agreement, with notice, compensation, the final pay and the employment register.
- [Contractors, freelancers and staff abroad: a guide for Estonian companies](https://oscaraccountant.com/en/guides/contractors-and-cross-border-workers): When an Estonian OÜ can pay a contractor instead of an employee, what it withholds for freelancers abroad, how the A1 certificate works, and the tax of an FIE invoice.
- [TSD (income and social tax return)](https://oscaraccountant.com/en/glossary/tsd): What the TSD is: the monthly Estonian return for income tax, social tax, unemployment insurance and the funded pension, due on the 10th of the next month.

Reviewed on 10 Oct 2026. Law as of 30 Sept 2026. General information, not advice for your situation.

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