Taxation Act amendments to create a national register of employees were enacted by the Parliament (Riigikogu) on 26 March 2014. Details of everyone starting work in Estonia must be registered in advance. The amendments are due to enter into force on 1 July 2014

According to an explanatory letter, registration should reduce the use of illegal workers and improve protection of workers’ social rights. To achieve this, all individuals are to be registered before commencing work, thus also facilitating supervision over labour taxes, reducing the use of unaccounted-for workers and strengthening the social guarantees foreseen for employees.

The instructions of the Tax and Customs Board (in Estonian) are available here.