860
Sotsiaalmaksuseaduse muutmise ja sellega seonduvalt teiste seaduste muutmise seadus
Introduced
26 March 2026
Last action
20 May 2026 · Accepted
Status
AVALDATUD_RIIGITEATAJAS
Sponsors
Mart Võrklaev, Vabariigi Valitsus
Subjects
Discovery layer
Source updated
20 May 2026
Summary
Eelnõu eesmärk on vähendada füüsiliste isikute vahelise võlaõigusliku lepingu alusel osutatud teenuste eest makstud tasude maksustamisel tasu maksjal tekkivat halduskoormust ning suurendada maksureeglite õigusselgust ja ühetaolisust ning seeläbi maksukuulekust. Selleks vabastatakse füüsilisest isikust teenustasu maksja sotsiaalmaksu ja sotsiaalkindlustusmaksete tasumise, maksudeklaratsiooni TSD esitamise ning teenuse osutaja TÖRi kandmise kohustusest. Sotsiaalmaksu ja sotsiaalkindlustusmaksete tasumise kohustus pannakse sarnaselt tulumaksuga teenustasu saajale. Samuti vähendatakse mitteresidendist tööandjate koormust, vabastades nad registreerimis- ja maksukohustusest juhul, kui nende töötaja viibib Eestis lühiajaliselt (kuni 183 päeva) ning tööandjal puudub siin püsiv tegevuskoht. Muudatused on suunatud eelkõige diginomaadidele, samuti erinevatele lühiajalistele esinejatele, koolitajatele, sportlastele ja filmivõtetel osalejatele.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
26 March 2026
AVALDATUD_RIIGITEATAJAS
Source: SE
20 May 2026
Accepted
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
23 official files
Lõpptekst
This file cannot be previewed here. Use View or Download.
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Lõpptekst
docx · ET · 25 May 2026
Lõpptekst asice
asice · ET · 25 May 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Vabariigi Presidendi otsus
pdf · ET · 25 May 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Vabariigi Presidendi otsus asice
asice · ET · 25 May 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Vastuvõetud seadus asice
asice · ET · 20 May 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Kaaskiri Vabariigi Presidendile
pdf · ET · 20 May 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Vastuvõetud seadus
pdf · ET · 20 May 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Eelnõu
docx · ET · 18 May 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Seletuskiri
docx · ET · 11 May 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Muudatusettepanekute loetelu
docx · ET · 11 May 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Eelnõu
docx · ET · 11 May 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Seletuskirja lisa (kooskõlastustabel)
docx · ET · 8 April 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Seletuskiri
docx · ET · 8 April 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Eelnõu
docx · ET · 8 April 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Seletuskirja lisa (kooskõlastustabel) pdf
pdf · ET · 26 March 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Seletuskirja lisa (kooskõlastustabel) docx
docx · ET · 26 March 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Seletuskiri pdf
pdf · ET · 26 March 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Seletuskiri docx
docx · ET · 26 March 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Eelnõu pdf
pdf · ET · 26 March 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Eelnõu docx
docx · ET · 26 March 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Kaaskiri
pdf · ET · 26 March 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Algtekstid asice
asice · ET · 26 March 2026
DownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
EIS teade
txt · ET · 26 March 2026
ViewDownloadOpen at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Sponsors
- Mart Võrklaev · plenary-member
- Vabariigi Valitsus · Vabariigi Valitsus · Initiator
Related records
No cross-record relationships stored yet.
Related across the Repo ecosystem
Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.
Direct relationships
- Legal framework · Sotsiaalmaksuseaduse muutmise ja sellega seonduvalt teiste seaduste muutmise seadus · 860 · EE
- Identifier matchPROJECTS_FROM
Same estonia record a346888b-b643-46cf-83cc-ad6281f5bd25 projected from PoliticalRepo EE row.
Sotsiaalmaksuseaduse muutmise ja sellega seonduvalt teiste seaduste muutmise seadus
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.riigikogu.ee/tegevus/eelnoud/a346888b-b643-46cf-83cc-ad6281f5bd25/
- Open data entity: https://api.riigikogu.ee/api/volumes/a346888b-b643-46cf-83cc-ad6281f5bd25
- estonia · a346888b-b643-46cf-83cc-ad6281f5bd25 · source updated 20 May 2026