How is parental benefit calculated and what factors affect it if a person moves to Estonia with a child and has not previously worked in Estonia?

The parental benefit is a replacement income that is determined and paid based on the applicant’s taxable income in Estonia. If the person has not previously worked in Estonia and has had no taxable income here, the parental benefit is granted at the base rate (minimum amount).

Minimum rate
In 2024, the amount is €725 per month gross (€24.16 per day). The rate changes each year. In 2025, the parental benefit rate will increase to €820 per month (€27.33 per day). The benefit is taxable.

Minimum wage rate
If the applicant’s taxable income during the reference period was equal to or less than the minimum wage, the benefit is paid at that level.
In 2024, the minimum wage is €820 per month gross (€27.33 per day). The parental benefit is subject to income tax.

Maximum rate
In 2024, the maximum amount is €4,733 per month gross (€157.78 per day). The maximum rate changes each year. In 2025, it will increase to €5,265.09 per month (€175.50 per day). The benefit is taxable.

Types of parental benefit
There are four types of parental benefits in Estonia:

• Mother’s parental benefit
• Father’s parental benefit
• Shared parental benefit
• Adoptive parent’s benefit

The amount of parental benefit for each parent is calculated based on their taxable income during the reference period.

If the parent had not lived or worked in Estonia before the child’s birth, the benefit is granted at the minimum rate.

Duration of parental benefit
The total period of parental benefit depends on whether the mother was employed before the child’s birth.

• If the mother was employed before the child’s birth: the family is entitled to up to 605 calendar days in total, divided as follows:
  • Mother’s benefit – 30–100 calendar days
  • Father’s benefit – 30 calendar days
  • Shared benefit – 475 calendar days
• If the mother was not employed before the child’s birth: the family is entitled to up to 575 calendar days, divided as follows:
  • Mother’s benefit – 30 calendar days
  • Father’s benefit – 30 calendar days
  • Shared benefit – 515 calendar days

Last updated: 17 September 2024