A new legal edition does not always mean new take-home pay

A law changes, yet the calculator gives the same result. That can be correct: an amendment may change entitlement or an application procedure without changing a percentage. I compared the new SMS and KoPS editions to separate these questions.

The reviewed amendments leave pillar II contribution rates of 2%, 4% and 6%, and the standard 33% social-tax rate, unchanged. With the same status and inputs, these amendments alone do not recalculate net pay.

Resuming contributions: five years and an application

From 01.11.2026, the waiting period to resume pillar II contributions falls from ten years to five, counted from the cessation of contributions. Withholding does not restart automatically when five years elapse: an application and the applicable statutory start date are required.

After resuming under KoPS § 27², another application for exemption from contributions is unavailable. Stopping contributions and withdrawing savings therefore need to be treated as separate decisions.

Withdrawals: November 2026 is different from January 2028

Early withdrawal under KoPS § 43¹ becomes a one-time option. Partial early withdrawal is provided for later, from 01.01.2028.

That is also the date provided for resuming contributions without the five-year wait after a contribution pause where no money was withdrawn. These options should not be applied from 01.11.2026.

Board-member sickness compensation: exemption and obligation

From 26.10.2026, SMS § 3 p 3² provides a social-tax exemption for qualifying compensation when TTOS §§ 12² and 12³ conditions are met. It does not exempt all board-member remuneration. At the same time, general TTOS applicability to board members is removed: that status alone does not establish a company’s duty to pay ordinary sickness compensation.

There is an important exception. TTOS § 1(3¹) retains the listed provisions, including §§ 12²–12⁵, for an OÜ where the same person is its sole shareholder, sole board member and employee. A blanket conclusion about all one-person companies would be misleading.

Which settings should you use?

First establish the payment type and applicable status. In the salary calculator, select the rate actually applicable on the payment date. 0% means no deduction from that payment, not an unconditional right for everyone to stop pension contributions. The ordinary sickness calculator covers an employment or public-service relationship; it does not determine a board member’s individual entitlement or voluntary top-ups. The fringe-benefit calculator starts with an already classified taxable benefit.

This review was prepared on 25.10.2026. The SMS and KoPS editions reviewed run through 31.12.2026; consult the corresponding edition for other periods. The official sources are linked below.

Official sources

• Sotsiaalmaksuseadus · 26.10.2026 · § 3 p 3²
• Töötervishoiu ja tööohutuse seadus · 26.10.2026 · § 1, §§ 12²–12³
• Kogumispensionide seadus · 01.11.2026 · §§ 9, 27¹, 27², 43¹
• Kogumispensionide seaduse muutmise seadus · § 3