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Employment register

Changes in employment register filings

Author: Kaili Kuusik

2019 has brought several changes to the process of filings made to the employment register. Besides the data currently required, now the working time rate, job title and workplace address must generally be specified. For exceptions where these data do not have to be submitted, visit the Tax and Customs Board website.

There are two purposes behind gathering the additional data:

1) more efficient collection of wage/salary and workforce information for more accurate pay and workforce statistics;

2) employment data could be used in the planned register-based census. As this is information gathered for statistical purposes, certain restrictions apply to how the information can be presented.

The rate of working time

Starting in January, the rate of working time is marked in the employment register and it will no longer be shown on the TSD form (the social tax and income tax return). By default, the worktime rate is 1. If the worktime rate is not 1, it has to be entered separately, and must be between 0.01 and 1.

For existing employees, a rate that is not 1 will automatically be entered into the register from the November TSD form. Thus, companies will have to check the entries for employees who were hired later than that.

Job title

The position title is chosen from a five-level classification. The first four levels are obligatory and the last provides a way to enter the job title in text form if a match cannot be found in the classifier.

When entering the job title, pay attention to the content of the specific work performed at that job. If the title is correct but the content of the work varies, opt for entering a new job title.

If job titles have been entered for any employment entry, on future occasions there will be a quick menu of the most common job titles. This should make the entry process easier.

Place of work address

A place of work address must be added for every registered employment relationship. Similarly to job title, the place of work address must also be selected from the classifier.

In the case of employees with specific working place, specifying an address is straightforward, but questions may come up in the case of mobile workers such as sales representatives, builders and transport workers. Generally, in such cases, the place of work address will be the employer’s place of business where the employee is supervised from. This does not necessarily mean the legal address, if the employee is supervised through a representative in another city or town.

An exception is construction – here the place of work address is the address of the job site, if the planned duration of the work is at least two years and the company employs at least 50 people. The abovementioned general rule applies to smaller sites.

Another exception is subcontractors. The place of work address is the customer’s address if the contract has a term of at least two years or an unspecified term and the subcontractor has been allotted premises for permanent use at the customer’s address. For contracts less than two years, the place of work address is the employer’s place of business.

For examples on how the place of work address should be specified in different fields, visit the Tax and Customs Board website.

Important dates

It will become compulsory to provide the job title and workplace address for employees starting on 1 June. Data for existing employees must be updated by 30 June. Existing employment entries cannot be changed or terminated if the job title and place of work address have not been submitted.

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