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From: "Rasmus Rask" <Rasmus.Rask@lamuu.ee>
To: "EMTA - MTA" <emta@emta.ee>,
	"Info - RAM" <Info@fin.ee>
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Date: Sun, 18 Oct 2026 06:31:56 +0300
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	Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga.
Tundmatu saatja korral palume linke ja faile mitte avada.	Tere!
Soovin analüüsida Eesti sotsiaalmaksu miinimumkohustuse mõju osalise
tööajaga töötamisele ning väikeettevõtete tööjõukuludele.
Teatavasti tuleb tööandjal teatud juhtudel tasuda sotsiaalmaksu seaduses
sätestatud kuumääralt ka siis, kui töötajale makstav tegelik töötasu on
sellest väiksem.
Palun võimalusel järgmisi andmeid 2024. ja 2025. aasta kohta:
1.  Kui paljude unikaalsete töötajate puhul rakendus aasta jooksul
vähemalt ühel kuul sotsiaalmaksu miinimumkohustus, mille tõttu tööandja
tasus sotsiaalmaksu tegelikust töötasust kõrgemalt arvestusbaasilt?
2.  Kui palju oli selliseid töötajaid keskmiselt ühes kuus?
3.  Kui suur oli kummalgi aastal täiendavalt tasutud sotsiaalmaksu summa,
mis tulenes üksnes miinimumkohustusest?
4.  Kuidas jagunesid need töötajad ja täiendav maksukoormus ettevõtete
suuruse järgi (1–9, 10–49 ja vähemalt 50 töötajat)?
5.  Võimaluse korral palun sama jaotust tegevusalade lõikes, eriti
majutuse, toitlustuse, jaekaubanduse ja muude teenindusvaldkondade puhul.
Lisaks sooviksin teada, kas Rahandusministeerium või Maksu- ja Tolliamet
on analüüsinud võimalust muuta sotsiaalmaksu miinimumkohustus
proportsionaalseks tegeliku töötasu või töökoormusega või see osalise
tööajaga töötajate puhul kaotada.
Kui vastavaid analüüse on koostatud, oleksin tänulik neile viitamise või
nende jagamise eest.
Päringu eesmärk on hinnata, milline võiks olla sellise muudatuse mõju
väikeettevõtete konkurentsivõimele, osalise tööajaga töötamise
võimalustele ning riigieelarvele.
Kui mõne näitaja väljastamine ei ole võimalik, oleksin tänulik ka
olemasolevate koondandmete eest.
Lugupidamisega
Rasmus Rask
Ettevõtja, La Muu AS

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