Tax and Customs Board inspects seasonal employers this summer

The Tax and Customs Board will conduct inspections this summer among providers of seasonal and temporary work. The inspections are aimed at employers who offer summer season jobs.

The Tax and Customs Board (MTA) has announced that it will conduct targeted inspections this summer on the use of seasonal and temporary labour in Estonia. The inspections are directed at employers who recruit workers for short-term summer season positions.

The use of seasonal labour is common practice in several sectors, such as agriculture, tourism and construction. However, authorities have identified breaches in previous years related to the proper drafting of employment contracts, payment of taxes and the protection of workers' rights.

The MTA checks whether employers fulfil their legal obligations — including whether proper contracts have been concluded with workers, whether taxes have been paid on wages and whether work arrangements comply with labour law requirements. Upon discovery of violations, the authority is entitled to impose fines and issue additional requirements.

The authority recommends that employers review their employment contracts and tax obligations before the season begins to avoid potential sanctions. Workers are advised to carefully preserve documentation related to their employment relationships.