Employer cost calculator 2026
Calculate how much an employee costs the employer - gross salary together with social tax and unemployment insurance. Works from gross or from a target total cost.
| Total employer cost | €2,676.00 | 100% |
| Gross salary | €2,000.00 | 74.7% |
| Social tax (33%) | €660.00 | 24.7% |
| Unemployment insurance (0.8%) | €16.00 | 0.6% |
| Employee net salary | €1,657.84 | 62% |
Calculations are based on Estonia's tax rates in force for 2026. Results are informational.
Sources: Maksu- ja Tolliamet (EMTA)
Last updated: 2026-06-03
What is included in employer cost?
Total employer cost = gross salary + social tax (33% of gross) + employer unemployment insurance (0.8%). For example, at a gross salary of 2000 € the total cost is 2000 + 660 + 16 = 2676 €. Social tax has a monthly minimum obligation.
Frequently asked questions
How much does an employee cost the employer?+
Total cost = gross + social tax 33% + employer unemployment insurance 0.8%. A 2000 € gross salary costs 2676 €.
What is the social tax minimum?+
In 2026 the monthly social-tax base is 886 €, with a minimum obligation of 292.38 € per month.
Does the employer pay income tax?+
No, income tax and the employee's contributions are withheld from gross. The employer adds social tax and its own unemployment insurance.