Estonian holiday pay calculator

The calculator works out the holiday pay (puhkusetasu) of an employee for the days of a holiday. Holiday pay is the employee's average wage, computed under a Government regulation (Employment Contracts Act § 70). Enter the first day of the holiday, the holiday days, the wages of the reference months and the days of absence in them. It shows the reference period, the average pay of a day, the holiday pay, the last day of the holiday and the latest day on which the employer must pay it.

The rules it applies

• The average. Add up the wages that fell due in the six calendar months before the month of the second-to-last working day before the holiday. Divide by the calendar days of those six months, minus the public holidays and the days of absence under Employment Contracts Act § 19, such as sick leave (average wage regulation § 2 (2), § 4 (2), (3)). Holiday pay = that average calendar-day pay x the holiday days.
• A fixed salary. If only an unchanged fixed salary was paid for those six months, no average is computed: the employer simply keeps paying the fixed salary. The calculator states this rule but still computes the average (average wage regulation § 1 (1^1)).
• The days. The basic annual holiday is 28 calendar days. Public holidays that fall within the holiday do not count as holiday days (Employment Contracts Act § 54 (3), § 55). Minors and employees with partial or no work capacity get 35 days (§ 56, § 57); from 01.01.2027 a minor gets the ordinary 28 days (act of 17.06.2026, RT I, 03.07.2026, 27).
• When to pay. No later than the second-to-last calendar working day before the holiday starts, unless the parties agree otherwise, and never later than the payday after the holiday (§ 70 (2)).
• Tax. Holiday pay is wages: it carries income tax, social tax, unemployment insurance and the funded pension, and goes on the TSD of the month of payment as payout type 10 (TSD regulation).

Worked example

An employee with a base salary and commissions takes 14 days of holiday from Monday 02.11.2026.

1. The last working day before the holiday is Friday 30.10.2026, so the second-to-last is Thursday 29.10.2026. That day is in October.
2. The six months before October are April to September 2026: 30 + 31 + 30 + 31 + 31 + 30 = 183 calendar days.
3. The public holidays in that period are 03.04 (Good Friday), 05.04 (Easter Sunday), 01.05, 24.05 (Whit Sunday), 23.06, 24.06 and 20.08: 7 days. The employee had no sick leave. 183 - 7 = 176 days.
4. The wages that fell due from April to September total 13 200 euros. The average calendar-day pay is 13 200 / 176 = 75.00 euros.
5. Holiday pay: 14 x 75.00 = 1 050.00 euros gross, paid by 29.10.2026 at the latest.

What it does not cover

• The extra holiday days of a minor or of an employee with partial or no work capacity, which the state reimburses and which carry income tax only (Employment Contracts Act § 66; Social Tax Act § 3 p 5).
• Payment for unused holiday when the employment ends.
• Other payments that use the average wage.
• A holiday that starts before 01.01.2025.
• Holiday that has expired: the claim ends one year after the end of the calendar year in which it was earned (§ 68 (6)).

The guide on termination, leave and working time explains holiday, carry-over and final pay. The working hours calendar lists the public holidays of each month.

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