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Estoniae-MTA

Register amendments: changed working-time rates due within ten days

Amendments are agreement changes; late or wrong filings are corrections on a separate track, and changed working-time rates are due within ten calendar days.

By Taxxa AI OyPublished 9 November 2026

Payroll & Labour

Industry: Across industries

An amendment to employment — Töötamise muutmine — is a change to the employment agreement, for example a change in workload through a contract annex that changes the working-time rate. A filing that was made late, submitted with incorrect data, or never registered on time is not an amendment at all: it is a correction of data.Emta Corrections run on a separate trackEmta — within three months of the start, suspension or end date the employer corrects the entry electronicallyRiigiteataja, and after that only on a reasoned application to Maksu- ja TolliametEmta, which decides within 30 days. Detail data cannot currently be corrected retroactively.

Changes to basic data apply to the employment from the beginning: no separate validity start is set for them. The start date and the type of employment can be changed only before the start date.Emta A fixed-term employment can be converted into indefinite employment, and the end date of the employment can be changed.

The conversion from fixed-term to indefinite runs in e-MTA's Töötamise register, under "Registreeritud töötamiste otsing ja andmete muutmine". The employer opens the entry with "Ava", presses "Muuda" on the "Töötamise andmed" page, deletes the employment end date on the "Töötamise andmete muutmine" page, removes the termination basis by selecting "Vali lõpetamise alus" in the drop-down, and confirms with "Kinnita". When detail data changes, the register currently offers no way to set the time the agreement change takes effect.

The working-time rate is entered only for those types of employment marked "Jah" in the employment-types table. The rate is the contractual rate of the employee or official — full-time 1.0, part-time for example 0.25, 0.5 or 0.75 — and does not depend on hours actually worked. A changed rate is entered within ten calendar days of the day the rate changed.Emta

Under a flexible working-time agreement within the meaning of § 433 of Töölepingu seadus, the register takes the agreed minimum rate, with the note "paindlik tööaeg" added to the employer's additional-information field. The minimum rate that can be entered for flexible working time is 0.25Emta, as the statute requires — agreed hours of at least ten per seven-day period, an hourly wage of at least 1.2 times the minimum, and a written agreement. A range cannot currently be entered in the register. Where the flexible agreement is replaced by fixed working time, the rate is corrected and the "paindlik tööaeg" note removed within ten calendar days of the new rate taking effect.

Legal basis: Maksukorralduse seadus §§ 251–252 on registration and §§ 256–257 on correction of register entries, and Töölepingu seadus § 433 on flexible working-time agreements.

When a contract annex changes workload, update the working-time rate in the Töötamise register within ten calendar days — and file late or wrong entries as corrections, not amendments.

Sources