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Gross wages and salaries are remuneration specified in the employment contract or legislation, including remuneration paid for performance and transactions, which includes taxes and payments withheld under the law. Wages and salaries statistics are based on data from: • the employment register of the Estonian Tax and Customs Board; • income and social tax declarations (form TSD). The employment register provides information about people employed under employment contracts, the Civil Service Act, or service contracts. Tax declarations provide information about payments made. People working

Nowadays it is possible to change one’s career, acquire a new specialty or broaden one’s general knowledge at any point in life. A person’s education starts early on in kindergarten and continues in basic school. Many people study their whole lives. Adults have more learning opportunities than ever before. In addition to universities, one can study in training centres and participate in short courses. There are more and more e-learning programmes, which also makes international education more widely available. Education statistics provide information on fields of education, educational