{"id":5776,"date":"2024-12-31T14:04:13","date_gmt":"2024-12-31T12:04:13","guid":{"rendered":"http:\/\/support.simplbooks.ee\/en\/?post_type=ht_kb&#038;p=5776"},"modified":"2025-11-17T16:53:26","modified_gmt":"2025-11-17T14:53:26","slug":"how-to-configure-social-tax-for-an-employee-with-social-tax-relief","status":"publish","type":"ht_kb","link":"https:\/\/support.simplbooks.ee\/en\/kasutusjuhendid\/how-to-configure-social-tax-for-an-employee-with-social-tax-relief\/","title":{"rendered":"How to configure social tax for an employee with social tax relief"},"content":{"rendered":"<p>For an employee with reduced work capacity, a <a href=\"https:\/\/www.emta.ee\/en\/business-client\/taxes-and-payment\/income-and-social-taxes\/social-tax\" target=\"_blank\" rel=\"noopener\"><strong>social tax discount<\/strong><\/a> may be applied if the employee submits the relevant document for verification and the employer has submitted the corresponding application to the Estonian Unemployment Insurance Fund.<\/p>\n<p>To ensure this functions correctly in payroll, the taxes applicable on the employee card must be adjusted accordingly.<\/p>\n<p>In the &#8220;<strong>Social tax<\/strong>&#8221; row, enter the amount in the <strong>taxfree part\u00a0<\/strong>field that will reduce the basis for calculating the social tax.<\/p>\n<p><strong>In 2024<\/strong>, the applicable base rate is <strong>725 euros,<\/strong> and the employer will pay social tax on amounts exceeding this threshold.<br \/>\n<strong>Therefore, &#8220;725&#8221; should be entered in the &#8220;taxfree part&#8221; field.<\/strong><\/p>\n<p><strong>In 2025<\/strong>, the applicable base rate is <strong>820 euros,<\/strong> and the employer will pay social tax on amounts exceeding this threshold.<br \/>\n<strong>Therefore, &#8220;820&#8221; should be entered in the &#8220;taxfree part&#8221; field.<\/strong><\/p>\n<p><a href=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2018\/05\/01_sotsiaalmaksusoodustus-eng.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23748\" src=\"http:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2018\/05\/01_sotsiaalmaksusoodustus-eng.png\" alt=\"\" width=\"1016\" height=\"851\" srcset=\"https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2018\/05\/01_sotsiaalmaksusoodustus-eng.png 1016w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2018\/05\/01_sotsiaalmaksusoodustus-eng-300x251.png 300w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2018\/05\/01_sotsiaalmaksusoodustus-eng-768x643.png 768w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2018\/05\/01_sotsiaalmaksusoodustus-eng-50x42.png 50w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2018\/05\/01_sotsiaalmaksusoodustus-eng-920x771.png 920w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2018\/05\/01_sotsiaalmaksusoodustus-eng-600x503.png 600w, https:\/\/support.simplbooks.ee\/ee\/wp-content\/uploads\/2018\/05\/01_sotsiaalmaksusoodustus-eng-320x268.png 320w\" sizes=\"auto, (max-width: 1016px) 100vw, 1016px\" \/><\/a><\/p>\n<p>This setting can be changed or removed as needed during salary calculation\u2014if done, the modification will apply to that specific salary only.<\/p>\n<p><em> If you have any additional questions, write to us at <a href=\"mailto:support@simplbooks.ee\">support@simplbooks.ee<\/a><\/em><\/p>\n","protected":false},"author":426,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"ht_kb_category":[177],"ht_kb_tag":[],"class_list":["post-5776","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-salaries"],"_links":{"self":[{"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb\/5776","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb"}],"about":[{"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/users\/426"}],"replies":[{"embeddable":true,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/comments?post=5776"}],"version-history":[{"count":8,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb\/5776\/revisions"}],"predecessor-version":[{"id":38005,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb\/5776\/revisions\/38005"}],"wp:attachment":[{"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/media?parent=5776"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb_category?post=5776"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/support.simplbooks.ee\/en\/wp-json\/wp\/v2\/ht_kb_tag?post=5776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}