An Amendment Granting the Right of Health Insurance to the Spouse of a Self-Employed Person Participating in the Activities of the Enterprise Taking Effect on 1 August 2012

 

An amendment, which grants the right of health insurance to the spouse of a self-employed person for whom social taxes are paid by the self-employed person according to the monthly limit determined by §21 of the Social Tax Act, will enter into force on 1 August 2012.   The spouse of a self-employed person is entitled to health insurance if:   ·     their marriage is legal and valid;   ·     the spouse regularly participates in the activities of the enterprise of a self-employed person;   ·     the spouse is not employed by a self-employed person and is not a contractual business partner of the latter.   Registering the spouse participating in the activities of the enterprise of a self-employed person is a decision made solely at the discretion of the self-employed person and his/her spouse based on whether the insurance cover is necessary or not. The spouse of a self-employed person can also be insured based on other grounds (for example, being employed under an employment contract) while assisting his/her self-employed spouse at the same time.   In order to formalize the health insurance for the spouse of a self-employed person the self-employed person must submit an application to the Estonian Tax and Customs Board to register the spouse in the register of taxable persons as a spouse participating in the activities of an enterprise. The self-employed person will then be obligated to pay social tax for his/her spouse every month. As the taxable period for a spouse is one month, then the amount of one payment in 2012 is 91.75 euros.   For further information visit the website of the Health Insurance Fund.