Endpoint URL (POST):
Estonia: https://palk.merit.ee/api/v1/sendtaxfree
Elements for Creating Basic Exemption Usage Settings
| Field | Type | Comment |
|---|---|---|
| PersonalCode* | Str 11 | Employee's personal ID code given by the Estonian Government |
| SurName | Str 32 | |
| FirstName | Str 32 | |
| StartDate* | Date | Start date of the basic exemption setting. New setting row with a new date will close last setting. If there is already made payouts in Merit Palk with later date than given StartDate, then the settings will not be imported, to prevent tax recalculations. |
| TaxFreeUsageOption* | int | 1 - Maximum allowable rate 2 - Limited amount 3 - No usage of basic exemption |
| MaxSum | decimal | Use, when TaxFreeUsageOption = 2 |
Merit Palk software has implemented logic into the program, regarding basic exemption usage, that if the salary amount doesn’t allow to use as big of an amount of basic exemption as the settings have been made, then Merit Palk would not use it as much or would not use it at all. All the amounts of maximum amounts of basic exemption amounts which government has made available is managed by Merit Palk team, not users.
PS! If no basic exemption usage settings has been made to the Employee profile, then Merit Palk considers no setting as a setting ID 3 “no usage of basic exemption”.
If you need more overall information about basic exemption usage in Estonian payroll, please read Estonian Tax and Customs board website here: https://emta.ee/en/private-client/taxes-and-payment/tax-incentives/calculation-basic-exemption