As of 01.01.2018, employers who offer employment to 13–16-year-olds can apply for a minors’ employment subsidy from the Estonian Unemployment Insurance Fund. The purpose of this subsidy is to increase work opportunities for minors and to encourage the development of work habits and experiences among young people.
This subsidy is paid during the first quarter of a year for the previous calendar year retrospectively. Therefore, in order to receive a subsidy for the previous calendar year, the relevant application must be submitted no later than on 31 March of the current calendar year..
The subsidy is paid to the employer if they have paid a total of at least 1,000 euros as gross earnings to employees aged 13–16 years in the previous calendar year. By way of exception, that sum is at least 583 euros of gross earnings in total in the second half of 2017, i.e. during the period of 01.06.2017–31.12.2017.
The subsidy amount is calculated as 30% of the gross earning of each 13–16-year-old during the previous calendar year. The basis for calculating the subsidy is made up of fees for minors, of which insurance against unemployment has been deducted, that have been declared to the Tax and Customs Board and added to the database of the Unemployment Insurance fund.
The employer can apply for subsidy for young people who have worked on the basis of an employment contract or any other contract under the law of obligations (e.g. an authorisation agreement or a contract for services).
Applications can be submitted:
- by post to Lasnamäe 2, 11412 Tallinn
- by e-mail, digitally signed to sm [dot] erijuhud [ä] tootukassa [dot] ee
- locally at the regional department of the Unemployment Insurance Fund or
- at the e-Unemployment Insurance Fund: www.tootukassa.ee.
The minors’ employment subsidy is co-financed by the European Social Fund of the European Union by regulation No. 222 of the Minister of Health and Labour of 4 December 2014 on the basis of “Provision of labour market services to facilitate employment opportunities”.