Maksude Tagantjärele Tasumise Kalkulaator

OÜ-tamine (disguising what is really an employment relationship as OÜ-to-OÜ service invoicing to avoid sotsiaalmaks) is EMTA's named anti-avoidance enforcement target. Ordinary tax-assessment aegumine (statute of limitations) under Maksukorralduse seaduse (MKS) is 3 years, but extends to 5 years where the underpayment was tahtlik (intentional) — EMTA treats deliberate OÜ-tamine schemes as intentional disguising of an employment relationship, so the 5-year lookback is used here as the realistic exposure window for this calculator (lookbackYears=5), not the baseline 3-year figure. On reclassification, EMTA raises a maksuotsus assessing the employer's 33% sotsiaalmaks (and, where relevant, the 1.6% employee-side töötuskindlustusmakse) retroactively on the disguised 'service fee' invoices, grossed up as if they had always been ordinary wages. Interest (maksuintress, MKS §117 lg 1) accrues at a flat statutory 0.06%/day (≈21.9%/year, confirmed current for 2026) on the unpaid amount from the original due date — modelled here as a simple annual-rate/12 monthly-equivalent (0.219/12 ≈ 1.825%/month, penaltyRatePerMonth), mirroring at.json's §59 ASVG derivation. No separate flat administrative fine equivalent to Austria's Beitragszuschlag was found in EMTA's published OÜ-tamine enforcement practice, so fixedPenalty is deliberately omitted (not fabricated) — the maksuotsus principal plus MKS §117 maksuintress are the only two financial-exposure components verified.