Calculate salary and taxes 2025
Employer expense | €2,676.00 |
| Social tax | €660.00 |
| Employer unemployment insurance tax | €16.00 |
Gross salary | €2,000.00 |
| Funded pension | €40.00 |
| Employee unemployment insurance tax | €32.00 |
| Income tax Used tax-free income minimum€72.67 | €408.17 |
Net salary | €1,519.83 |
Taxes and tax changes 2025
- The rate of income tax withholding is 22% TMS § 4 lg 1
- Tax-free income varies 0…7848 / 12 = 0…654 EUR/month TMS § 23 lg 1 ja lg 2
- Social tax is 33% SMS § 7 lg 1
- The minimum obligation of social tax for an Employment Contract is 820 EUR x 0,33% = 270.60 EUR/month 2023 RES § 2 lg 7, SMS § 2 lg 2, SMS § 21
- The rates of unemployment insurance contributions are:
- for employee 1.6% VV määrus 19.09.2024 nr 59
- for employer 0.8% VV määrus 19.09.2024 nr 59
- The funded pension contribution rate is 0%, 2%, 4% või 6%, depending on the person's application to the pension register. The funded pension contribution rate can be checked at Pensionikeskus KPS § 9
- The minimum wage (minimum salary) is:
- monthly 886 EUR VV määrus 19.12.2024 nr 87
- hourly 5.31 EURVV määrus 19.12.2024 nr 87