To make the picture clearer, let's use a possible sample model. The size of the citizen's salary in this model is the average standard expenditure per month per child. They were calculated in the study "Minimum needs-based aliments for children" commissioned by the Ministry of Justice and conducted by the University of Tartu. According to the study, the average standard cost in 2020 is 343 euros per month, the average cost is 388 euros per month. We assume that a citizen's salary is for a person from birth to death, and it is an equal amount. We also assume that the citizen's salary and the related additional tax layer only apply to citizens. NB! This possible model is described only to illustrate the effect on wages.

Net+343 vana TM = kogu netotulu, kui standardse tulumaksu süsteem viidaks endisele kujule, st loobutakse maksuvaba osa kahanemisest.  Näide: bruto 4200, ühtekuuluvusmaks 25%*4200=1050, tulumaks 20%*(4200-500)=740, maksud kokku 1050+740=1790, reaalne maksukoormus 1790-343=1447 (34,45%), neto 4200-1447=2753 Võit-kaotus = kogu netotulu suurenemine või vähenemine juhul, kui tulud (nt töötasu) jäävad samaks, kahaneva maksuvaba tulu lahendusest aga loobutakse.  Palgasurve. "Kaotuse" vältimiseks tuleks praegust 2100 euro suurust brutopalka tõsta 180 euro võrra. Kuupalka 8400 aga ca 3015 euro võrra.  Palgakärpesurve. Kui miinimumpalka vähendataks kuni netopalga võrdsustumiseni kodanikupalgaga, siis saaks MP suuruseks 457,33 eurot kuus, MP saaja aga võidaks sellegipoolest 119 eurot kuus.
BP 2020	Net 2020	win-loose	BP KP343	Net+343	Net+343 vana TM
584	567	+201	584	785	785
1000	900	+93	1000	993	993
1200	1060	+43	1200	1103	1103
1372	1179	+19	1372	1179	1198
1510	1274	0	1510	1240	1274
2100	1680	-81	2100	1499	1599
4200	3360	-607	4200	2653	2753
8400	6721	-1657	8400	4964	5064

• minimum wage before UBI – 584 eur/month (2020)
  • foreign citizens amount - minimum wage + UBI amount, paid fully by employer
• UBI- 343 eurot
  • not a taxable income
  • only for citizens and those foreign citizens which country has also introduced an UBI (not depending on their domestic amount)
  • for citizens from 0 years to teath 
  • UBI is a refund of taxes by its nature (until some income level you get more than you pay)
• standard income tax 20%
  • allowance 500 euro/month
• citizen's cohesion tax 25%
  
  • new tax covering partially UBI
  • only for citizens as they get UBI
  • without allowance, starts from the first euro
• total tax marginal for citizens: until 500 eur/month 25%, since the 501-st euro 45%
  • we suppose that today's income tax model with the decreasing allowance between incomes 1200 ja 2100 euro/m (with a real marginal of 31,1%) will be rejected
• real tax burden: paid taxes minus UBI
• pension contribution 2%
• foreigner's jobless insurance 1,6%