Healthcare includes disease prevention, treatment, and alleviating discomforts and maintaining health via healthcare services provided by healthcare staff. The Health Care Services Organisation Act establishes the procedure and requirements for providing healthcare services and managing, funding, and supervising healthcare.

Estonian health insurance is a social insurance and it relies on the principle of solidarity: the Health Insurance Fund covers the cost of health services required by the person in case of illness regardless of the amount of social tax paid for the person concerned. The Fund uses the social tax paid for the working population also for covering the cost of health services provided to persons who have no income with regard to work activities.

An insured person is a permanent resident of the Republic of Estonia or a person living in Estonia by virtue of a temporary residence permit or by the right of permanent residence, who pays the social tax for himself/herself or for whom the payer of social tax is required to pay social tax. 

Under the Health Insurance Act it is possible to make a contract with the Health Insurance Fund extending all the rights and obligations of the insured person laid down in the Health Insurance Act to the beneficiary. The client service offices of the Health Insurance Fund’s regional departments enter into contracts giving the person equal status to a person having insurance cover.