An insured person is a permanent resident of the Republic of Estonia or a person living in Estonia by virtue of a temporary residence permit or by the right of permanent residence, who pays the social tax for himself/herself or for whom the payer of social tax is required to pay social tax. Insured persons are:
- a person working on the basis of an employment contract;
- a public servant;
- a member of the management or supervisory board of a legal entity;
- a person employed on the basis of a contract under the law of obligations;
- a person registred at Estonian Unemployment Insurance Fund;
- a person, who participated in the elimination of the consequences of a nuclear disaster:
- a conscript;
- the non-working spouse of a diplomat or a public servant;
- the curator of a disabled person;
- a person receiving child care allowance;
- a dependant spouse, for whom the government pays social tax;
- a person receiving social allowance.
According to the Health Insurance Act persons for whom no social tax is paid are considered as having equal status to the insured person.
The persons having equal status are:
- a pregnant woman;
- a person under 19 years of age;
- a person receiving state pension granted in Estonia;
- an insured person’s dependent spouse, who is no more than 5 years away from attaining the age limit for old-age pension;
- pupils (there are age limits);
- a student, who is permanent resident;
- a person joining with the scheme voluntarily.