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EstoniaRiigi Teataja

Social tax exemption reaches board members' occupational-health compensation

Sotsiaalmaksuseadus § 3 gains item 3²: sick pay and voluntary incapacity benefit meeting TTOS §§ 12²–12³ conditions, paid to a management-board member, are exempt from social tax.

By Taxxa AI OyPublished 26 October 2026

Tax

Industry: Across industries

Occupational-health incapacity compensation is no longer confined to the employee payroll for social-tax purposes. A new item 3² in § 3 of the Sotsiaalmaksuseadus exempts from social tax the hüvitis meeting the conditions of §§ 12² and 12³ of the Töötervishoiu ja tööohutuse seadus (TTOS) when it is paid to a member of the management board (juhatus) or of a body substituting for the board.Riigiteataja The existing item 3 continues to exempt the same compensation in the employee case, alongside the employer's expenditure under TTOS § 13(1) for safeguarding employees' occupational health and safety.

The compensation the new item points at is defined entirely by the TTOS. Under § 12² the employer pays sick pay (haigushüvitis)Riigiteataja for the fourth to eighth calendar day of illness, injury or quarantineRiigiteataja at 70 per cent of the average payRiigiteataja calculated under § 29(8) of the Töölepingu seadus, running from the fourth day of the release recorded on the sick sheet and payable on payday or within 30 calendar days. Under § 12³ the employer may additionally pay voluntary incapacity benefit (vabatahtlik töövõimetushüvitis)Riigiteataja on the basis of an incapacity sheet, on top of the § 12² sick pay and any insurance incapacity benefit, capped so that the two together do not exceed the average payRiigiteataja — with a coordination formula where the Tervisekassa also pays, and room to top the payment up to the average pay where the temporary-incapacity ceiling in § 54(11) of the Ravikindlustuse seadus applies. Only compensation meeting those conditions qualifiesRiigiteataja; the statutory exclusions travel with the reference.

The carve-out matters because board remuneration sits inside the social-tax object: § 2(1)(4) charges social tax on fees paid to members of a legal person's management or supervisory body in the § 9(1)(2) caseRiigiteataja. Item 3² now removes the occupational-health slice from that baseRiigiteataja. For payroll practice this means that where a board member receives TTOS-qualifying sick pay or a voluntary incapacity top-up, no social tax falls on that paymentRiigiteataja, while the rest of the board fee is taxed as before.

The documents state no separate application date for the new item. Legal basis: Sotsiaalmaksuseadus § 3 punkt 3², applying töötervishoiu ja tööohutuse seadus §§ 12² ja 12³.

Exclude TTOS-qualifying sick pay and voluntary incapacity benefit paid to management-board members from the social-tax base in payroll.

Sources