Let's start with the fact that some individuals in Estonia have the right to health insurance regardless of whether they receive any income or not. Therefore, if you hire or provide services to, for example, a child under 19 years old, a student, a university student, a pregnant woman, someone on parental leave (who can work during parental leave), a pensioner, a caregiver for a person with disabilities, or someone with partial or reduced working capacity, you do not need to worry about their health insurance.
For an employee under an employment contract, RK (health insurance) arises after the 14th day of employment and registration in the employment register. The employer is obliged to pay social tax of 192.72 euros monthly for the employee (if the employee has submitted a tax-free income declaration—that is, if this is their main job), even if the salary is less than 584 euros. For employees under an employment contract, RK remains valid for 2 months after termination of employment.
Members of management boards, service contracts, and mandate contracts are subject to the Law of Obligations Act (VÕS). These cases follow a different scheme. If under a VÕS contract a person receives a gross salary exceeding 584 euros in the following month after submitting the TSD (tax declaration), they will acquire health insurance on the next day after submitting the TSD. RK becomes effective one month after failing to declare social tax.
It is incorrect to think that simply paying 192.72 euros monthly for a member of the management board would ensure RK for them as well. For VÕS contracts, social tax is calculated based on actual payments made.
However, it is correct that if one and the same person provides services under multiple VÕS contracts to several companies (including as a member of the management board), all their monthly payments are summed up!! If their total gross amount reaches or exceeds 584 euros, then RK will also be established on the next day after submitting the TSD.
Each individual can check their health insurance status themselves by visiting the eesti.ee portal.
