要在愛沙尼亞成功管理薪資，必須深入瞭解該國的稅務與勞動法規。遵守這些規則對於合規，並確保您的員工準確及時獲得準確的薪酬至關重要。
應對這些複雜情況可能充滿挑戰，尤其是對於首次進軍該國市場的公司而言。愛沙尼亞雇主簡化了這個過程。 透過利用我們在愛沙尼亞的實體和專家團隊，您可以管理愛沙尼亞的工資、福利和人力資源，而無需建立自己的子公司，從而確保從第一天起就完全合規。
愛沙尼亞的薪資與稅務規定
在愛沙尼亞，雇主和僱員都通過工資稅和扣除來為該國的社會保障制度做出貢獻。
愛沙尼亞的僱主薪資供款
- Social tax: Employers are liable for a social tax at a flat rate of 33% of an employee’s gross salary. This tax is not capped. The funds are allocated to state pension insurance (20%) and health insurance (13%). This is paid by the employer on top of the employee’s salary.
- Unemployment insurance contribution: Employers contribute 0.8% of the employee’s gross salary to the unemployment insurance fund.
愛沙尼亞的僱員薪金扣除
- Unemployment insurance contribution: Employees contribute 1.6% of their gross salary to the unemployment insurance fund.
- Funded pension (II Pillar): For employees born after 1983, a contribution of 2% of gross salary to a mandatory funded pension scheme is required. The state adds 4% from the employer-paid social tax to this contribution. Employees born before 1983 may join voluntarily.
愛沙尼亞所得稅
愛沙尼亞的單一個人所得稅（PIT）稅率為 22%，該稅率由雇主預扣。個人有權獲得每月 700 歐元的基本免稅津貼（每年 8 歐元，400）。與以前幾年不同，這項津貼現在是普遍的；隨著收入增加，它不再減少，而且不論他們的總收入多少，所有個人都可以使用。這項變更自1 年 1 月起生效，2026 ，廢除了之前的「稅階」制度。
愛沙尼亞的薪資管理
為確保合規，公司必須遵循特定的薪資管理程序。
- Payroll cycle: Salaries in Estonia are typically paid on a monthly basis.
- Reporting and payments: Employers must declare all taxes and contributions on a single tax form (TSD) and submit it to the Estonian Tax and Customs Board (ETCB) by the 10th day of the month following the salary payment.
- Payslips: Employers are legally required to provide employees with a clear and detailed payslip for each pay period, outlining gross pay, all deductions, and the net amount paid.
公司愛沙尼亞薪資選項
公司在愛沙尼亞有幾種薪資選項：
- Internal payroll: Larger companies with a long-term commitment to Estonia might establish an internal payroll department. This requires hiring local HR and legal experts to navigate compliance.
- Local payroll provider: Outsourcing to a local payroll processing company can handle calculations and payments, but the employer remains legally responsible for all compliance matters.
- Employer of record: Partnering with G-P as your employer of record is the most comprehensive solution. We handle all aspects of Estonia payroll, tax, and compliance, taking on the associated liabilities and allowing you to focus on your business growth.
如何在愛沙尼亞設定薪資
傳統上，在愛沙尼亞設立工資系統需要先成立一個法人實體，這個過程可能既耗時又複雜。G-P的雇主模式繞過了這項要求。 我們可以透過我們現有的、完全符合法規要求的愛沙尼亞實體代表您招募和入職員工，使您能夠在很短的時間內開始營運。
愛沙尼亞的終止和最終付款
僱主終止僱傭合同時必須遵守法定通知期。通知期限取決於僱員的服務長期：
- Less than 1 year of employment: 15 calendar days
- 1 to 5 years of employment: 30 calendar days
- 5 to 10 years of employment: 60 calendar days
- More than 10 years of employment: 90 calendar days
允許的試用期最長為4 個月。所有最終薪水和未償還款項必須在僱員的最後工作日結算。
透過 G-P 簡化全球薪資管理
G-P透過我們市場領先的名目雇主平台簡化了薪資流程的每一步。 使用我們99 %準時自動工資系統，您可以放心地以150 +種貨幣向世界各地的團隊支付工資——只需點擊幾下即可完成。 我們的產品還與領先的人力資本管理解決方案集成，跨平台自動同步員工薪資數據，為人力資源團隊創建一個可靠、便利的事實來源。
與我們聯絡以了解有關我們如何為您提供支持的更多信息。
